从税收政策看中、印软件业的发展  

Looking at China and India software industry's development from tax income policy

作　　者：罗光[1] 萧艳汾[2] 

机构地区：[1]华中科技大学管理学院 [2]深圳市国家税务局

出　　处：《特区经济》2008年第7期114-115,共2页Special Zone Economy

摘　　要：信息产业是我国重点发展的支柱产业之一,随着全球经济和社会发展需求的变化,信息产业逐渐由硬件主导型向软件和服务主导型发展,软件产业发展迅速。尽管近年来我国软件产业发展取得了很大成绩,但与发达国家甚至一些发展中国家尤其是印度相比,与我国的巨大市场空间、经济总量和国际地位相比,我国软件产业可以说是还任重而道远。由于软件产业的战略性、基础性等特点,软件产业的发展已经不仅仅是单纯的企业行为,而需要一个国家政策的大力支持。那么,对于我国软件产业的发展,我国的税收政策在其中发挥了怎样的作用呢?本文通过与软件产业发展成功国家印度进行对比,发现我国税收政策的优势和其中的不足,建议我国政府改善软件产业的发展的税收环境。The information industry is one of Pillar Industries what are developed firstly by Chinese government. The trend of information industry is that software and service are becoming more domiqant than hardware gradually because of the developing of global economy and society, especially software. Although software industry in China having come to a tremendous success, it has more things to do when compared with other developing countries, such as India, and compared with huge software market, gross economy and the international station. The development of software in- dustry is only the duty of enterprises but also the goveminent since its strategic and basal characters. So we need know that what effect the tax system in our country has brought to software industry. This paper will point out the advantages and disadvantages of tax system in our country through compared with the countries succeed in developing software industry like India, and suggest that government should reform the tax environment of software industry.

关 键 词：软件产业 税收制度 税收优惠 

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