随着互联网对国民经济社会的影响越来越深,各国政府纷纷出台财政刺激计划支持本国网络信息产业的快速发展,我国也制定出台了众多惠及宽带发展、软件服务等信息网络行业的财税政策。本文在总结我国相关财税政策现状的基础上,对其中存在的问题进行分析,并结合信息网络服务业的经济技术特点给出了政策建议。 With the deepening influence of the Internet on the national economy and society, governments of all countries have introduced fiscal stimulus plans to support the rapid development of the national network information industry. China has also promulgated many fiscal and tax policies that benefit the information network industries such as broadband development and software services. On the basis of summarizing the status quo of China’s relevant fiscal and taxation policies, this paper analyzes the existing problems and gives some suggestions based on the economic and technological features of the information networked service industry.