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财税27号文依旧是对过去优惠政策的延续和进一步细化。2012年5月3日,财政部、国家税务总局联合发布《关于进一步鼓励软件产业和集成电路产业发展企业所得税政策的通知》(财税[2012]27号)(以下称“财税27号文”),明确了落实201 1年2月9日国务院发布的《进一步鼓励软件产业和集成电路产业发展的若干政策》(国发[2011]4号)(以下称“国发4号文”)中有关企业所得税优惠政策的具体办法。
Finance and tax document No. 27 is still the continuation of the past preferential policies and further refinement. On May 3, 2012, the Ministry of Finance and the State Administration of Taxation jointly issued the “Circular on Further Encouraging the Enterprise Income Tax Policies for the Development of the Software Industry and the Integrated Circuit Industry” (Cai Shui [2012] No. 27) (hereinafter referred to as the “Caishui No. 27 Document ”), A clear implementation of February 9, 2011 issued by the State Council“ to further encourage the development of the software industry and integrated circuit industry, a number of policies ”(Guo Fa [2011] No. 4) (hereinafter referred to as“ ”) On the specific measures of corporate income tax preferential policies.