软件产业和集成电路产业是信 息产业的核心和国民经济信息化的基础，已越来越受到世界各国的高度重视。我国自１９９９年中共中央、国务院作出《关于加强技术创新，发展高科技，实现产业化的决定》以来，在税收上采取了多项鼓励软件产业发展的税收政策，并根据国务院于２０００ Software industry and integrated circuit industry are the core of information industry and the basis of national economy informatization, and have drawn more and more attention from all countries in the world. Since the CPC Central Committee and the State Council made the Decision on Strengthening Technological Innovation, Developing High-tech and Realizing Industrialization in 1999, China has adopted a number of tax policies on tax revenue to encourage the development of the software industry. According to the State Council’s 2000