【摘要】 本文认为信息技术 (IT)产业是一个比较幼稚的产业 ,但它对于国民经济而言又具有非常重大的现实意义。从某个角度上说 ,它在竞争中处于不利的地位 ,因而有必要对其在税收政策方面给予一定的扶持。扶持的措施是完善税收政策 ,改革现行的企业所得税、增值税和个人所得税 ,使我国的税收制度更加有利于IT产业的发展。更多还原

【Abstract】 IT industry is a newly—emerging industry which is important to national economy,To some extent,it is in the disadvantageous status when compared to other industriesso it’s neoessary to support its development,by some special tax policy,including the reform of VAT,income tax and corporation income tax,and then make our tax system more favorable to the development of IT industry更多还原