软件产业和集成电路产业是国家战略性新兴产业,是国民经济和社会信息化的重要基础。近年来,为促进我国软件产业和集成电路产业较快发展,国家相继出台了《财政部国家税务总局关于进一步鼓励软件产业和集成电路产业发展企业所得税政策的通知》(财税[2012]27号)、《国家税务总局关于软件企业和集成电路企业认定管理有关问题的公告》(国家税务总局公告2012年第19号)、《国家税务总局关于执行软件企业 Software industry and integrated circuit industry is a national strategic emerging industries, is an important basis for the national economy and social information. In recent years, in order to promote the rapid development of China’s software industry and integrated circuit industry, the state has successively promulgated the Circular of the Ministry of Finance and the State Administration of Taxation on Further Encouraging the Development of the Enterprise Income Tax Policy in the Software Industry and Integrated Circuit Industry (Cai Shui [2012] No. 27) , “Notice of the State Administration of Taxation on Issues Relevant to the Administration of the Certification of Software Enterprises and Integrated Circuit Enterprises” (State Administration of Taxation Announcement No. 19 of 2012), "Notice of the State Administration of Taxation on the Implementation of Software Enterprises