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2016年5月4日,财政部、国家税务总局、发展改革委、工业和信息化部联合发布了《关于软件和集成电路产业企业所得税优惠政策有关问题的通知》(财税[2016]49号,以下简称《通知》),就软件和集成电路产业享受企业所得税优惠的税收征管问题进行明确。笔者结合相关的税收政策,对软件、集成电路产业在享受企
On May 4, 2016, the Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission and the Ministry of Industry and Information Technology jointly promulgated the Circular on Issues Concerning the Preferential Corporate Income Tax Policies for the Software and Integrated Circuit Industry (Cai Shui [2016] No.49, Hereinafter referred to as the “Notice”), the software and integrated circuit industries to enjoy preferential corporate income tax tax administration issues clear. The author combined with the relevant tax policy, the software, integrated circuit industry in the enjoyment of enterprises