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近年来,国家对软件产业的支持力度很大,相继出台了一些扶持软件产业的税收优惠政策。本文首先介绍了软件和信息服务业相关税收优惠政策,继而阐述了企业在实际执行这些优惠政策时需要注意的问题。
In recent years, the state has greatly supported the software industry and successively issued some preferential tax policies to support the software industry. This paper first introduces the preferential tax policies related to software and information service industry, and then elaborates the issues that enterprises should pay attention to in actual implementation of these preferential policies.