国家税务总局和财政部日前联合发出《关于贯彻落实〈中共中央国务院关于加强技术创新发展高科技实现产业化的决定〉有关税收问题的通知》，落实有关鼓励技术创新和高技术产业发展的税收优惠政策。通知明确，在增值税方面，一般纳税人销售其自行开发生产的计算机软件产品，按法 Recently, the State Administration of Taxation and the Ministry of Finance jointly issued the Circular on Tax Issues Concerning the Implementation of the Decision of the CPC Central Committee and the State Council on Reinforcing Technological Innovation and Development of Hi-Tech to Realize Industrialization, and implemented the tax concessions on encouraging technological innovation and the development of hi-tech industries policy. The circular clearly states that in the case of value-added tax, taxpayers generally sell computer software products that they themselves develop and produce,