试析软件生产企业税收优惠适用期的界定——兼谈法律溯及力问题

发布时间：2018-03-30 08:53

本文选题：软件生产　切入点：法律溯及力　出处：《中国税务》2016年03期

【摘要】：正基本案情A公司于2008年7月3日成立,登记注册行业为软件和信息技术服务业。该企业2009年的财务报告显示为盈利,2010年12月3日通过软件企业资质认定。根据《财政部国家税务总局关于企业所得税若干优惠政策的通知》(财税[2008]1号)第一条第二款的规定,我国境内新办软件生产企业经认定后,自获利年度
[Abstract]:Company A was established on July 3, 2008. The registered industry is the software and information technology service industry. The financial report of the enterprise in 2009 shows that the enterprise is profitable, and is recognized by the software enterprise qualification on December 3, 2010. According to the < State Administration of Taxation of the Ministry of Finance on enterprise income tax. "notice of preferential policies" (Fiscal and tax [2008] 1) Article 1, paragraph 2, The newly established software manufacturing enterprises in China shall, after they have been identified, make a profit by themselves.
【分类号】：F812.42;D922.22

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