软件产品增值税优惠政策实施中存在的问题及改进措施

为保证我国软件产业快速发展,国家出台了对企业销售软件产品增值税的优惠政策,但在实施过程中,由于软件企业资格认定、政府管理、自产软件确认及嵌入式产品生产和销售等环节上的诸多原因,使税收优惠政策的落实存在较多问题。针对这些问题,应加强对软件企业资格及软件产品的认定工作,明确划分嵌入式及系统集成软件产品的税负成分,同时要强化政府各相关部门的机构建设,确保国家的鼓励政策能扎实、准确地落实到位。

Preferential Policy on Software Products:Problems and Countermeasures in Implementation

To encourage the development of China's software industry, some preferential policies are issued on the value - added tax for sold software products. But due to reasons on the qualification of software enterprises, government administration, verification of self - made products and identification of embedded software products, the policies are implemented with some problems. Therefore, administration departments should enforce the recognition of software enterprises and software products, clearly define the imposition parts of embedded products and system - integrated products. Meanwhile, the organization should be reinforced to make sure that the state's prefevential policies may be solidly and accurately implemented.