本文選題：軟件生產(chǎn)　切入點(diǎn)：法律溯及力　出處：《中國(guó)稅務(wù)》2016年03期

【摘要】：正基本案情A公司于2008年7月3日成立,登記注冊(cè)行業(yè)為軟件和信息技術(shù)服務(wù)業(yè)。該企業(yè)2009年的財(cái)務(wù)報(bào)告顯示為盈利,2010年12月3日通過(guò)軟件企業(yè)資質(zhì)認(rèn)定。根據(jù)《財(cái)政部國(guó)家稅務(wù)總局關(guān)于企業(yè)所得稅若干優(yōu)惠政策的通知》(財(cái)稅[2008]1號(hào))第一條第二款的規(guī)定,我國(guó)境內(nèi)新辦軟件生產(chǎn)企業(yè)經(jīng)認(rèn)定后,自獲利年度
[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.
【分類號(hào)】：F812.42;D922.22

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