財(cai)政部、國(guo)家稅(shui)務(wu)總局發布《關于進一步鼓勵軟件(jian)產(chan)(chan)業(ye)和集(ji)成(cheng)(cheng)電(dian)(dian)(dian)路產(chan)(chan)業(ye)發展企業(ye)所得稅(shui)政策的通知》（財(cai)稅(shui)〔2012〕27號(hao)，以下簡稱27號(hao)文件(jian)），明確了軟件(jian)產(chan)(chan)業(ye)和集(ji)成(cheng)(cheng)電(dian)(dian)(dian)路產(chan)(chan)業(ye)企業(ye)所得稅(shui)優惠(hui)政策的具體操作(zuo)辦(ban)法，為軟件(jian)企業(ye)和集(ji)成(cheng)(cheng)電(dian)(dian)(dian)路企業(ye)享受2011年度企業(ye)所得稅(shui)優惠(hui)鋪(pu)平了道路。

　　2011年2月9日，在已執(zhi)行(xing)10年的(de)軟件(jian)產(chan)業(ye)(ye)和(he)集(ji)成電(dian)路(lu)產(chan)業(ye)(ye)政(zheng)策(ce)(ce)到期后，國務院發(fa)(fa)布《進一(yi)步(bu)鼓(gu)勵軟件(jian)產(chan)業(ye)(ye)和(he)集(ji)成電(dian)路(lu)產(chan)業(ye)(ye)發(fa)(fa)展(zhan)的(de)若干政(zheng)策(ce)(ce)》（國發(fa)(fa)〔2011〕4號(hao)），從財稅(shui)、投(tou)融資、研究開發(fa)(fa)、進出(chu)口、人才、知識(shi)產(chan)權、市場等七(qi)個方面(mian)(mian)提出(chu)了(le)一(yi)系列進一(yi)步(bu)扶持(chi)軟件(jian)產(chan)業(ye)(ye)和(he)集(ji)成電(dian)路(lu)產(chan)業(ye)(ye)發(fa)(fa)展(zhan)的(de)優(you)惠(hui)政(zheng)策(ce)(ce)，明確了(le)政(zheng)策(ce)(ce)導向(xiang)。在企(qi)(qi)業(ye)(ye)所得稅(shui)方面(mian)(mian)，國發(fa)(fa)〔2011〕4號(hao)文件(jian)規定(ding)(ding)，我國境內新辦集(ji)成電(dian)路(lu)設計企(qi)(qi)業(ye)(ye)和(he)符合(he)條件(jian)的(de)軟件(jian)企(qi)(qi)業(ye)(ye)可以享受(shou)(shou)企(qi)(qi)業(ye)(ye)所得稅(shui)“兩(liang)免三(san)減(jian)半(ban)”優(you)惠(hui)政(zheng)策(ce)(ce)。對于(yu)集(ji)成電(dian)路(lu)生產(chan)企(qi)(qi)業(ye)(ye)，則按集(ji)成電(dian)路(lu)線(xian)寬是小于(yu)0.8微米(mi)還是0.25微米(mi)（或(huo)投(tou)資額超過80億元）分別(bie)享受(shou)(shou)“兩(liang)免三(san)減(jian)半(ban)”和(he)“五免五減(jian)半(ban)”的(de)企(qi)(qi)業(ye)(ye)所得稅(shui)優(you)惠(hui)政(zheng)策(ce)(ce)。由于(yu)國發(fa)(fa)〔2011〕4號(hao)文件(jian)只規定(ding)(ding)了(le)政(zheng)策(ce)(ce)內容，缺乏具(ju)體的(de)操作(zuo)辦法(fa)，相關企(qi)(qi)業(ye)(ye)一(yi)直在等待具(ju)體操作(zuo)辦法(fa)的(de)出(chu)臺(tai)。

　　業(ye)(ye)(ye)內人士認為，綜觀我(wo)國各(ge)產(chan)(chan)業(ye)(ye)(ye)可(ke)享(xiang)(xiang)受(shou)的(de)稅(shui)(shui)(shui)收(shou)優(you)惠(hui)(hui)政(zheng)策，軟(ruan)件和(he)(he)集(ji)(ji)成(cheng)(cheng)電路(lu)(lu)產(chan)(chan)業(ye)(ye)(ye)可(ke)以享(xiang)(xiang)受(shou)的(de)優(you)惠(hui)(hui)政(zheng)策最多、最優(you)惠(hui)(hui)。流轉稅(shui)(shui)(shui)方面(mian)，軟(ruan)件企(qi)(qi)業(ye)(ye)(ye)可(ke)享(xiang)(xiang)受(shou)增(zeng)值稅(shui)(shui)(shui)超稅(shui)(shui)(shui)負即征即退的(de)政(zheng)策，符合條件的(de)軟(ruan)件企(qi)(qi)業(ye)(ye)(ye)和(he)(he)集(ji)(ji)成(cheng)(cheng)電路(lu)(lu)設計企(qi)(qi)業(ye)(ye)(ye)從事軟(ruan)件開發與測試，信(xin)息(xi)系統集(ji)(ji)成(cheng)(cheng)、咨詢和(he)(he)運營維護，集(ji)(ji)成(cheng)(cheng)電路(lu)(lu)設計等業(ye)(ye)(ye)務(wu)，享(xiang)(xiang)受(shou)免(mian)征營業(ye)(ye)(ye)稅(shui)(shui)(shui)的(de)政(zheng)策；企(qi)(qi)業(ye)(ye)(ye)所(suo)得(de)稅(shui)(shui)(shui)方面(mian)，目(mu)前能(neng)(neng)夠(gou)享(xiang)(xiang)受(shou)“兩(liang)免(mian)三減(jian)半”、“五免(mian)五減(jian)半”優(you)惠(hui)(hui)的(de)產(chan)(chan)業(ye)(ye)(ye)少之又少。可(ke)以說，軟(ruan)件和(he)(he)集(ji)(ji)成(cheng)(cheng)電路(lu)(lu)產(chan)(chan)業(ye)(ye)(ye)集(ji)(ji)眾多稅(shui)(shui)(shui)收(shou)優(you)惠(hui)(hui)寵愛于一身。但是，有優(you)惠(hui)(hui)政(zheng)策并(bing)不必然意味著企(qi)(qi)業(ye)(ye)(ye)自然就能(neng)(neng)獲得(de)實(shi)惠(hui)(hui)，企(qi)(qi)業(ye)(ye)(ye)只(zhi)有充分、合理地運用優(you)惠(hui)(hui)政(zheng)策，才能(neng)(neng)將(jiang)優(you)惠(hui)(hui)轉化(hua)為企(qi)(qi)業(ye)(ye)(ye)實(shi)實(shi)在在的(de)收(shou)益。

　　稅收僅(jin)是(shi)影(ying)響(xiang)企業投資的一個因(yin)素(su)

　　4月10日，世界500強韓國三(san)星集團(tuan)旗(qi)下(xia)的三(san)星電(dian)子與陜西省、西安(an)市、西安(an)高(gao)(gao)新技術(shu)開(kai)發(fa)區(qu)政府分別簽訂合(he)作協議(yi)，宣布三(san)星電(dian)子存儲芯片(pian)項(xiang)目最終落戶西安(an)高(gao)(gao)新技術(shu)開(kai)發(fa)區(qu)。該(gai)項(xiang)目一期投資(zi)達70億美(mei)元，預計(ji)總投資(zi)可(ke)能高(gao)(gao)達300億美(mei)元，被媒(mei)體稱(cheng)為改(gai)革開(kai)放以來國內電(dian)子信(xin)息行業最大的外商投資(zi)項(xiang)目。

　　被國(guo)內多(duo)個省市(shi)(shi)爭奪的(de)(de)(de)三(san)星(xing)電(dian)(dian)子(zi)存儲芯片項目為何最終落戶(hu)西(xi)(xi)(xi)(xi)安(an)市(shi)(shi)？三(san)星(xing)電(dian)(dian)子(zi)有(you)關負(fu)責(ze)人給出(chu)的(de)(de)(de)理由(you)有(you)4點：西(xi)(xi)(xi)(xi)安(an)市(shi)(shi)周(zhou)邊有(you)許(xu)多(duo)三(san)星(xing)電(dian)(dian)子(zi)的(de)(de)(de)主(zhu)要(yao)客戶(hu)；西(xi)(xi)(xi)(xi)安(an)市(shi)(shi)有(you)充(chong)分的(de)(de)(de)優秀人才儲備以及吸引人才的(de)(de)(de)各項優惠政(zheng)策(ce)；西(xi)(xi)(xi)(xi)安(an)市(shi)(shi)的(de)(de)(de)區位(wei)(wei)優勢比較明顯，處(chu)于(yu)中(zhong)國(guo)政(zheng)府(fu)大力推行(xing)的(de)(de)(de)西(xi)(xi)(xi)(xi)部(bu)大開發戰略(lve)的(de)(de)(de)要(yao)沖地(di)位(wei)(wei)；有(you)優質高效的(de)(de)(de)政(zheng)府(fu)服務。而一(yi)些媒體卻認為，西(xi)(xi)(xi)(xi)安(an)市(shi)(shi)之所以在激烈(lie)的(de)(de)(de)競爭中(zhong)勝出(chu)，是由(you)于(yu)西(xi)(xi)(xi)(xi)安(an)市(shi)(shi)給出(chu)了優厚的(de)(de)(de)財稅和(he)行(xing)政(zheng)支持(chi)政(zheng)策(ce)，比如給予企業所得稅多(duo)年(nian)減免優惠，給予巨額財政(zheng)補貼，提供基礎(chu)設施(shi)建設支持(chi)等。

　　存(cun)儲芯片(pian)屬于集成電(dian)路產業，三星電(dian)子存(cun)儲芯片(pian)項目(mu)投(tou)資額遠遠超(chao)過享受稅收優惠(hui)的80億(yi)元標準，因此，實施該項目(mu)的企(qi)業經認(ren)定(ding)后(hou)，最多可享受“五免(mian)五減半(ban)”的企(qi)業所(suo)得稅優惠(hui)，即在(zai)2017年12月(yue)31日前自獲利年度起計算優惠(hui)期，第一年至第五年免(mian)征(zheng)企(qi)業所(suo)得稅，第六年至第十年按照(zhao)25%的法(fa)定(ding)稅率減半(ban)征(zheng)收企(qi)業所(suo)得稅。

　　在(zai)上述(shu)投(tou)資(zi)案例中(zhong)，很明(ming)顯，三星電子在(zai)選擇(ze)投(tou)資(zi)地點時主要考慮(lv)的不(bu)是稅收(shou)因(yin)(yin)素(su)。因(yin)(yin)為軟件和(he)集成電路(lu)產業稅收(shou)優惠政(zheng)策不(bu)受地域限制，在(zai)其他地區投(tou)資(zi)同樣可以享受。

　　企業所得稅只是優(you)惠政策的一個(ge)方面

　　27號(hao)文件(jian)規定的(de)企業所得稅優惠政策包括定期減免稅、減低(di)稅率、減計收入、加速折舊和增加費(fei)用扣除等，內容很豐(feng)富(fu)，具體包括：

　　——定期(qi)(qi)減免(mian)稅(shui)(shui)(shui)。集成(cheng)電(dian)路(lu)線寬小于(yu)0.8微米（含）的(de)(de)集成(cheng)電(dian)路(lu)生產(chan)(chan)企(qi)(qi)業(ye)，經認(ren)定后，在2017年(nian)(nian)(nian)(nian)(nian)12月(yue)31日前自(zi)(zi)獲(huo)利(li)年(nian)(nian)(nian)(nian)(nian)度起計算(suan)優惠期(qi)(qi)，第(di)一年(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)第(di)二(er)年(nian)(nian)(nian)(nian)(nian)免(mian)征企(qi)(qi)業(ye)所(suo)得稅(shui)(shui)(shui)，第(di)三年(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)第(di)五年(nian)(nian)(nian)(nian)(nian)按(an)照(zhao)25%的(de)(de)法(fa)定稅(shui)(shui)(shui)率(lv)減半征收(shou)企(qi)(qi)業(ye)所(suo)得稅(shui)(shui)(shui)，并(bing)享受至(zhi)(zhi)期(qi)(qi)滿為(wei)止；集成(cheng)電(dian)路(lu)線寬小于(yu)0.25微米或投資(zi)額超過80億元(yuan)的(de)(de)集成(cheng)電(dian)路(lu)生產(chan)(chan)企(qi)(qi)業(ye)，經認(ren)定后，減按(an)15%的(de)(de)稅(shui)(shui)(shui)率(lv)征收(shou)企(qi)(qi)業(ye)所(suo)得稅(shui)(shui)(shui)，其(qi)中經營期(qi)(qi)在15年(nian)(nian)(nian)(nian)(nian)以上的(de)(de)，在2017年(nian)(nian)(nian)(nian)(nian)12月(yue)31日前自(zi)(zi)獲(huo)利(li)年(nian)(nian)(nian)(nian)(nian)度起計算(suan)優惠期(qi)(qi)，第(di)一年(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)第(di)五年(nian)(nian)(nian)(nian)(nian)免(mian)征企(qi)(qi)業(ye)所(suo)得稅(shui)(shui)(shui)，第(di)六年(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)第(di)十年(nian)(nian)(nian)(nian)(nian)按(an)照(zhao)25%的(de)(de)法(fa)定稅(shui)(shui)(shui)率(lv)減半征收(shou)企(qi)(qi)業(ye)所(suo)得稅(shui)(shui)(shui)，并(bing)享受至(zhi)(zhi)期(qi)(qi)滿為(wei)止；我國境內新辦的(de)(de)集成(cheng)電(dian)路(lu)設計企(qi)(qi)業(ye)和(he)符合條件(jian)的(de)(de)軟件(jian)企(qi)(qi)業(ye)，經認(ren)定后，在2017年(nian)(nian)(nian)(nian)(nian)12月(yue)31日前自(zi)(zi)獲(huo)利(li)年(nian)(nian)(nian)(nian)(nian)度起計算(suan)優惠期(qi)(qi)，第(di)一年(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)第(di)二(er)年(nian)(nian)(nian)(nian)(nian)免(mian)征企(qi)(qi)業(ye)所(suo)得稅(shui)(shui)(shui)，第(di)三年(nian)(nian)(nian)(nian)(nian)至(zhi)(zhi)第(di)五年(nian)(nian)(nian)(nian)(nian)按(an)照(zhao)25%的(de)(de)法(fa)定稅(shui)(shui)(shui)率(lv)減半征收(shou)企(qi)(qi)業(ye)所(suo)得稅(shui)(shui)(shui)，并(bing)享受至(zhi)(zhi)期(qi)(qi)滿為(wei)止。

　　——減低稅(shui)(shui)率。國家規劃布局內的重點軟件企(qi)(qi)(qi)業(ye)(ye)和(he)集成(cheng)電(dian)路設計企(qi)(qi)(qi)業(ye)(ye)，如當年未享受免稅(shui)(shui)優惠的，可減按10%的稅(shui)(shui)率征收(shou)企(qi)(qi)(qi)業(ye)(ye)所(suo)得稅(shui)(shui)；集成(cheng)電(dian)路線(xian)寬(kuan)小于0.25微米或投資額超(chao)過(guo)80億元的集成(cheng)電(dian)路生(sheng)產企(qi)(qi)(qi)業(ye)(ye)，經(jing)認定后，減按15%的稅(shui)(shui)率征收(shou)企(qi)(qi)(qi)業(ye)(ye)所(suo)得稅(shui)(shui)。

　　——減計收(shou)(shou)入。符合條(tiao)件的(de)軟件企(qi)業(ye)取(qu)得(de)的(de)即征(zheng)即退增(zeng)值稅稅款，由企(qi)業(ye)專項用(yong)于軟件產品研發(fa)和(he)擴大再生產并(bing)單獨(du)進行(xing)核算的(de)，可以作(zuo)為不征(zheng)稅收(shou)(shou)入，在計算應納(na)稅所得(de)額時(shi)從收(shou)(shou)入總額中(zhong)減除。

　　——加速折(zhe)(zhe)舊。企(qi)業(ye)外購的(de)軟件(jian)，凡符合固定資產(chan)(chan)或(huo)無形資產(chan)(chan)確認條件(jian)的(de)，可以按照固定資產(chan)(chan)或(huo)無形資產(chan)(chan)進行核算(suan)，其折(zhe)(zhe)舊或(huo)攤銷年限可以適當(dang)縮短，最(zui)短可為(wei)2年（含）；集成電路生(sheng)產(chan)(chan)企(qi)業(ye)的(de)生(sheng)產(chan)(chan)設(she)備，其折(zhe)(zhe)舊年限可以適當(dang)縮短，最(zui)短可為(wei)3年（含）。

　　——增加費用扣除。集成電路設計企業和(he)符合條件(jian)軟件(jian)企業的職工(gong)培(pei)訓費用，應單獨進行核算并按實際發生額在計算應納稅所得(de)額時扣除。

　　企業(ye)(ye)在應用(yong)稅(shui)收政(zheng)(zheng)策時，眼睛不能僅(jin)盯著企業(ye)(ye)所得稅(shui)政(zheng)(zheng)策，還要考慮增值稅(shui)、營(ying)業(ye)(ye)稅(shui)政(zheng)(zheng)策。

　　西安(an)市(shi)某中外合資軟件(jian)公司(si)成(cheng)立于2006年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)1月(yue)，注冊資本為(wei)人民幣(bi)3000萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)，經營(ying)(ying)范圍主要為(wei)通訊設備(bei)等(deng)硬件(jian)及軟件(jian)開發、生(sheng)產和銷(xiao)售，可以享受“兩免三(san)減(jian)(jian)(jian)(jian)半”企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)(suo)得(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)優惠(hui)政(zheng)策(ce)(ce)。據(ju)該(gai)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)財務經理介紹，該(gai)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)于2007年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)開始銷(xiao)售并取(qu)得(de)(de)(de)(de)(de)營(ying)(ying)業(ye)(ye)(ye)收(shou)(shou)(shou)入(ru)(ru)22859萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)，應(ying)納(na)稅(shui)(shui)(shui)(shui)(shui)所(suo)(suo)(suo)得(de)(de)(de)(de)(de)額(e)為(wei)13568萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)，則2007年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)為(wei)該(gai)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)獲利年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)度(du)，屬(shu)第(di)一個(ge)免稅(shui)(shui)(shui)(shui)(shui)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)度(du)。根(gen)(gen)據(ju)當時的稅(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)政(zheng)策(ce)(ce)，該(gai)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)當年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)適用24%的企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)(suo)得(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)率，免征(zheng)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)(suo)得(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)3256萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)。2008年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)該(gai)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)取(qu)得(de)(de)(de)(de)(de)營(ying)(ying)業(ye)(ye)(ye)收(shou)(shou)(shou)入(ru)(ru)26690萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)，應(ying)納(na)稅(shui)(shui)(shui)(shui)(shui)所(suo)(suo)(suo)得(de)(de)(de)(de)(de)額(e)為(wei)522萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)，屬(shu)第(di)二(er)個(ge)免稅(shui)(shui)(shui)(shui)(shui)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)度(du)，根(gen)(gen)據(ju)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)(suo)得(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)法的規(gui)定，該(gai)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)自2008年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)度(du)開始適用25%的企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)(suo)得(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)率，免征(zheng)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)(suo)得(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)130萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)。該(gai)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)2009年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)取(qu)得(de)(de)(de)(de)(de)軟件(jian)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)資質(zhi)，享受國(guo)家對軟件(jian)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)優惠(hui)政(zheng)策(ce)(ce)，2009年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)取(qu)得(de)(de)(de)(de)(de)營(ying)(ying)業(ye)(ye)(ye)收(shou)(shou)(shou)入(ru)(ru)54918萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)，增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)超稅(shui)(shui)(shui)(shui)(shui)負(fu)返(fan)還7623萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)，應(ying)納(na)稅(shui)(shui)(shui)(shui)(shui)所(suo)(suo)(suo)得(de)(de)(de)(de)(de)額(e)為(wei)10608萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)，屬(shu)第(di)一個(ge)減(jian)(jian)(jian)(jian)半征(zheng)收(shou)(shou)(shou)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)度(du)，減(jian)(jian)(jian)(jian)征(zheng)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)(suo)得(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)1326萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)。2010年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)取(qu)得(de)(de)(de)(de)(de)營(ying)(ying)業(ye)(ye)(ye)收(shou)(shou)(shou)入(ru)(ru)68572萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)，增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)超稅(shui)(shui)(shui)(shui)(shui)負(fu)返(fan)還9599萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)，應(ying)納(na)稅(shui)(shui)(shui)(shui)(shui)所(suo)(suo)(suo)得(de)(de)(de)(de)(de)額(e)為(wei)30180萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)，屬(shu)第(di)二(er)個(ge)減(jian)(jian)(jian)(jian)半征(zheng)收(shou)(shou)(shou)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)度(du)，減(jian)(jian)(jian)(jian)征(zheng)企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)(suo)得(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)3772萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)；2011年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)取(qu)得(de)(de)(de)(de)(de)營(ying)(ying)業(ye)(ye)(ye)收(shou)(shou)(shou)入(ru)(ru)25115萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)，增(zeng)值(zhi)稅(shui)(shui)(shui)(shui)(shui)超稅(shui)(shui)(shui)(shui)(shui)負(fu)返(fan)還3513萬(wan)(wan)(wan)元(yuan)(yuan)(yuan)(yuan)，企(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)所(suo)(suo)(suo)得(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)匯(hui)算清繳(jiao)正在(zai)進行中，數據(ju)正在(zai)審核，該(gai)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)度(du)為(wei)“兩免三(san)減(jian)(jian)(jian)(jian)半”優惠(hui)政(zheng)策(ce)(ce)減(jian)(jian)(jian)(jian)半征(zheng)收(shou)(shou)(shou)最(zui)后一年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)。

　　從(cong)(cong)上述案(an)例可(ke)以(yi)看(kan)出，該軟(ruan)件(jian)(jian)企業(ye)(ye)從(cong)(cong)2009年(nian)以(yi)來的(de)3年(nian)共獲(huo)得了2億多元的(de)增值(zhi)稅(shui)(shui)(shui)(shui)退稅(shui)(shui)(shui)(shui)，比(bi)免征的(de)企業(ye)(ye)所得稅(shui)(shui)(shui)(shui)多得多。按稅(shui)(shui)(shui)(shui)法規定，增值(zhi)稅(shui)(shui)(shui)(shui)退稅(shui)(shui)(shui)(shui)由企業(ye)(ye)專項用于軟(ruan)件(jian)(jian)產(chan)品研發和(he)擴大(da)再生產(chan)并單(dan)獨進行核算的(de)，可(ke)以(yi)作為不(bu)征稅(shui)(shui)(shui)(shui)收(shou)入(ru)，在計算應納稅(shui)(shui)(shui)(shui)所得額時從(cong)(cong)收(shou)入(ru)總(zong)額中(zhong)減(jian)除。因此，對于軟(ruan)件(jian)(jian)企業(ye)(ye)而言(yan)，流轉(zhuan)稅(shui)(shui)(shui)(shui)的(de)優(you)惠力度可(ke)能更大(da)。

　　優惠政(zheng)策(ce)需要靈活(huo)運(yun)用

　　面對豐富的稅收(shou)優惠政策，企(qi)(qi)業如何發揮政策的最大效用？有關稅收(shou)專家強調，企(qi)(qi)業應把政策和投資、經營有機結合，綜合規劃。

　　以企業(ye)所得(de)稅(shui)(shui)(shui)減(jian)免(mian)(mian)稅(shui)(shui)(shui)政(zheng)策(ce)的(de)(de)應(ying)用(yong)為例(li)，軟(ruan)件(jian)企業(ye)、集成電路(lu)設(she)計企業(ye)和(he)集成電路(lu)生產企業(ye)，基本(ben)上屬于投(tou)資(zi)大、投(tou)資(zi)期長的(de)(de)高科技(ji)行業(ye)，前期投(tou)入很大，一般需要經過(guo)幾年才能獲(huo)利。企業(ye)所得(de)稅(shui)(shui)(shui)減(jian)免(mian)(mian)稅(shui)(shui)(shui)從獲(huo)利年度(du)開(kai)始(shi)起(qi)計算優(you)惠期，一旦(dan)進入獲(huo)利期，就(jiu)開(kai)始(shi)適用(yong)“兩免(mian)(mian)三減(jian)半”或者“五免(mian)(mian)五減(jian)半”的(de)(de)優(you)惠政(zheng)策(ce)。企業(ye)只有(you)在減(jian)免(mian)(mian)稅(shui)(shui)(shui)期間(jian)有(you)大量的(de)(de)應(ying)納稅(shui)(shui)(shui)所得(de)額，才能享受到減(jian)免(mian)(mian)稅(shui)(shui)(shui)的(de)(de)實惠。如果(guo)企業(ye)在減(jian)免(mian)(mian)稅(shui)(shui)(shui)期間(jian)僅有(you)少量利潤，而過(guo)了(le)減(jian)免(mian)(mian)稅(shui)(shui)(shui)期卻有(you)大量利潤，減(jian)免(mian)(mian)稅(shui)(shui)(shui)優(you)惠就(jiu)失去(qu)了(le)效(xiao)用(yong)。因此，企業(ye)在可能的(de)(de)情(qing)況下控制(zhi)好獲(huo)利年度(du)就(jiu)非常關鍵。推遲(chi)獲(huo)利年度(du)的(de)(de)方法很多，比如企業(ye)預計當年可能有(you)微利，為了(le)不過(guo)早進入獲(huo)利期，可以考慮增加費用(yong)支出，比如人員工資(zi)、研發經費、職(zhi)工培訓費等。

　　對(dui)于(yu)獲(huo)利(li)年(nian)(nian)度，企業需要注意(yi)(yi)2017年(nian)(nian)12月(yue)31日(ri)這個最后(hou)期(qi)(qi)限(xian)。因為27號文件規(gui)定，符合定期(qi)(qi)減(jian)免稅的企業，經認定后(hou)，在(zai)2017年(nian)(nian)12月(yue)31日(ri)前自獲(huo)利(li)年(nian)(nian)度起計(ji)(ji)算優惠期(qi)(qi)。也就(jiu)是說，企業在(zai)2017年(nian)(nian)12月(yue)31日(ri)前的任意(yi)(yi)一個年(nian)(nian)度，應(ying)納稅所(suo)(suo)得額(e)大于(yu)零的當(dang)年(nian)(nian)即為獲(huo)利(li)年(nian)(nian)度，如果企業在(zai)2017年(nian)(nian)12月(yue)31日(ri)之(zhi)前所(suo)(suo)有(you)年(nian)(nian)度應(ying)納稅所(suo)(suo)得額(e)小于(yu)零，則2017年(nian)(nian)在(zai)稅收上視(shi)同獲(huo)利(li)年(nian)(nian)度，作為第一個免稅年(nian)(nian)度，開始計(ji)(ji)算減(jian)免稅期(qi)(qi)。

　　以前，因(yin)為只有軟件(jian)(jian)(jian)產品(pin)的銷售收(shou)入(ru)(ru)可(ke)以享(xiang)(xiang)受增(zeng)(zeng)(zeng)值稅(shui)退稅(shui)優惠，因(yin)此很多軟件(jian)(jian)(jian)企(qi)業(ye)在產品(pin)定(ding)價(jia)時，往往把后續服務收(shou)入(ru)(ru)也納入(ru)(ru)軟件(jian)(jian)(jian)產品(pin)的銷售價(jia)格(ge)，以此享(xiang)(xiang)受增(zeng)(zeng)(zeng)值稅(shui)退稅(shui)。國發(fa)〔2011〕4號文件(jian)(jian)(jian)規定(ding)，從(cong)事(shi)軟件(jian)(jian)(jian)開(kai)發(fa)與測試，信息系統集成、咨詢和運(yun)營(ying)維護，集成電路(lu)設計等業(ye)務可(ke)以享(xiang)(xiang)受營(ying)業(ye)稅(shui)免稅(shui)優惠。軟件(jian)(jian)(jian)服務收(shou)入(ru)(ru)納入(ru)(ru)產品(pin)享(xiang)(xiang)受增(zeng)(zeng)(zeng)值稅(shui)退稅(shui)優惠，至少(shao)還(huan)要承擔(dan)3%稅(shui)負；獨(du)立出來，則(ze)有可(ke)能免掉3%的增(zeng)(zeng)(zeng)值稅(shui)。哪種辦法(fa)對企(qi)業(ye)最劃算(suan)，需要仔細測算(suan)。隨著(zhu)營(ying)業(ye)稅(shui)改征增(zeng)(zeng)(zeng)值稅(shui)試點范圍的擴大(da)，很多現在繳納營(ying)業(ye)稅(shui)的服務業(ye)將來很可(ke)能改為繳納增(zeng)(zeng)(zeng)值稅(shui)，這是企(qi)業(ye)需要提前關注(zhu)的問題(ti)。

　　認定標準有變化

　　27號文件(jian)明確了享(xiang)受稅收優惠的(de)新辦軟件(jian)企業、集成(cheng)電路設計企業和集成(cheng)電路生(sheng)產企業的(de)認定條件(jian)，企業經過認定后才能享(xiang)受稅收優惠。

　　此前，《國(guo)家稅(shui)(shui)務總(zong)(zong)局關于(yu)〈稅(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)減免管理辦法（試行(xing)）〉的(de)(de)(de)通知》（國(guo)稅(shui)(shui)發(fa)(fa)(fa)(fa)〔2005〕129號(hao)）對(dui)(dui)軟(ruan)件(jian)(jian)(jian)企(qi)(qi)(qi)業(ye)(ye)、集成(cheng)電(dian)路設(she)計企(qi)(qi)(qi)業(ye)(ye)的(de)(de)(de)認定(ding)條件(jian)(jian)(jian)作(zuo)出了規定(ding)。對(dui)(dui)比(bi)(bi)(bi)國(guo)稅(shui)(shui)發(fa)(fa)(fa)(fa)〔2005〕129號(hao)文(wen)件(jian)(jian)(jian)，27號(hao)文(wen)件(jian)(jian)(jian)發(fa)(fa)(fa)(fa)生了一(yi)些(xie)變化(hua)。比(bi)(bi)(bi)如(ru)對(dui)(dui)軟(ruan)件(jian)(jian)(jian)產(chan)(chan)(chan)(chan)品收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)的(de)(de)(de)要求(qiu)，國(guo)稅(shui)(shui)發(fa)(fa)(fa)(fa)〔2005〕129號(hao)文(wen)件(jian)(jian)(jian)規定(ding)，企(qi)(qi)(qi)業(ye)(ye)年軟(ruan)件(jian)(jian)(jian)銷售(shou)(shou)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)占(zhan)企(qi)(qi)(qi)業(ye)(ye)年總(zong)(zong)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)的(de)(de)(de)比(bi)(bi)(bi)例(li)達到35%以上(shang)(shang)，其中(zhong)(zhong)，自產(chan)(chan)(chan)(chan)軟(ruan)件(jian)(jian)(jian)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)占(zhan)軟(ruan)件(jian)(jian)(jian)銷售(shou)(shou)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)的(de)(de)(de)50%以上(shang)(shang)。而(er)(er)27號(hao)文(wen)件(jian)(jian)(jian)要求(qiu)，軟(ruan)件(jian)(jian)(jian)企(qi)(qi)(qi)業(ye)(ye)的(de)(de)(de)軟(ruan)件(jian)(jian)(jian)產(chan)(chan)(chan)(chan)品開(kai)(kai)發(fa)(fa)(fa)(fa)銷售(shou)(shou)（營(ying)業(ye)(ye)）收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)占(zhan)企(qi)(qi)(qi)業(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)總(zong)(zong)額(e)(e)(e)的(de)(de)(de)比(bi)(bi)(bi)例(li)一(yi)般不(bu)(bu)(bu)低(di)(di)(di)(di)于(yu)50%（嵌(qian)入(ru)(ru)式(shi)軟(ruan)件(jian)(jian)(jian)產(chan)(chan)(chan)(chan)品和(he)信息系(xi)統集成(cheng)產(chan)(chan)(chan)(chan)品開(kai)(kai)發(fa)(fa)(fa)(fa)銷售(shou)(shou)、營(ying)業(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)占(zhan)企(qi)(qi)(qi)業(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)總(zong)(zong)額(e)(e)(e)的(de)(de)(de)比(bi)(bi)(bi)例(li)不(bu)(bu)(bu)低(di)(di)(di)(di)于(yu)40%），其中(zhong)(zhong)軟(ruan)件(jian)(jian)(jian)產(chan)(chan)(chan)(chan)品自主開(kai)(kai)發(fa)(fa)(fa)(fa)銷售(shou)(shou)（營(ying)業(ye)(ye)）收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)占(zhan)企(qi)(qi)(qi)業(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)總(zong)(zong)額(e)(e)(e)的(de)(de)(de)比(bi)(bi)(bi)例(li)一(yi)般不(bu)(bu)(bu)低(di)(di)(di)(di)于(yu)40%（嵌(qian)入(ru)(ru)式(shi)軟(ruan)件(jian)(jian)(jian)產(chan)(chan)(chan)(chan)品和(he)信息系(xi)統集成(cheng)產(chan)(chan)(chan)(chan)品開(kai)(kai)發(fa)(fa)(fa)(fa)銷售(shou)(shou)、營(ying)業(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)占(zhan)企(qi)(qi)(qi)業(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)總(zong)(zong)額(e)(e)(e)的(de)(de)(de)比(bi)(bi)(bi)例(li)不(bu)(bu)(bu)低(di)(di)(di)(di)于(yu)30%），標準提高不(bu)(bu)(bu)少。再比(bi)(bi)(bi)如(ru)對(dui)(dui)人(ren)員的(de)(de)(de)要求(qiu)，國(guo)稅(shui)(shui)發(fa)(fa)(fa)(fa)〔2005〕129號(hao)文(wen)件(jian)(jian)(jian)規定(ding)，企(qi)(qi)(qi)業(ye)(ye)從事(shi)軟(ruan)件(jian)(jian)(jian)產(chan)(chan)(chan)(chan)品開(kai)(kai)發(fa)(fa)(fa)(fa)和(he)技術(shu)服務的(de)(de)(de)技術(shu)人(ren)員占(zhan)企(qi)(qi)(qi)業(ye)(ye)職工(gong)(gong)(gong)總(zong)(zong)數(shu)的(de)(de)(de)比(bi)(bi)(bi)例(li)不(bu)(bu)(bu)低(di)(di)(di)(di)于(yu)50%。而(er)(er)27號(hao)文(wen)件(jian)(jian)(jian)要求(qiu)，企(qi)(qi)(qi)業(ye)(ye)簽訂(ding)勞動合同關系(xi)且具(ju)有大學專(zhuan)科以上(shang)(shang)學歷(li)的(de)(de)(de)職工(gong)(gong)(gong)人(ren)數(shu)占(zhan)企(qi)(qi)(qi)業(ye)(ye)當(dang)年月平均(jun)職工(gong)(gong)(gong)總(zong)(zong)人(ren)數(shu)的(de)(de)(de)比(bi)(bi)(bi)例(li)不(bu)(bu)(bu)低(di)(di)(di)(di)于(yu)40%，其中(zhong)(zhong)研究(jiu)開(kai)(kai)發(fa)(fa)(fa)(fa)人(ren)員占(zhan)企(qi)(qi)(qi)業(ye)(ye)當(dang)年月平均(jun)職工(gong)(gong)(gong)總(zong)(zong)數(shu)的(de)(de)(de)比(bi)(bi)(bi)例(li)不(bu)(bu)(bu)低(di)(di)(di)(di)于(yu)20%。

　　27號文件明(ming)確，工業和信息化(hua)部(bu)(bu)(bu)、發展改革委、財政(zheng)部(bu)(bu)(bu)、稅務總局將會同有關(guan)部(bu)(bu)(bu)門另行制定(ding)《集成電(dian)路(lu)設計企業認定(ding)管(guan)理辦法(fa)(fa)》、《軟(ruan)件企業認定(ding)管(guan)理辦法(fa)(fa)》和《國家規(gui)劃布局內重點軟(ruan)件企業和集成電(dian)路(lu)設計企業認定(ding)管(guan)理辦法(fa)(fa)》，企業需要多(duo)加關(guan)注。