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software industry policy
in the document "several policies to encourage the development of the software industry and the integrated circuit industry" issued by the state council, several policies for the development of the software industry are formulated, including:
investment and financing policy
(1) develop the securities market growth enterprise board as soon as possible. software enterprises, regardless of ownership, should be given priority if they meet the listing conditions of the gem in the securities market.
(2) for software enterprises with good market prospects and advantages in talents, the ratio of intangible assets to net assets in the asset evaluation can be determined by the investors themselves.
(3) support software enterprises to list abroad for financing. software enterprises that have been approved to be qualified for listing abroad may apply for listing abroad to raise funds.
the tax policy
software enterprises established in china can enjoy preferential policies of enterprise income tax. new software companies after that, since the profit-making year, enjoy "two avoid 3 halve" of enterprise income tax preferential policies, namely: since the profit-making year, the first and second years shall be exempted from enterprise income tax, enterprise income tax shall be levied in half in the third to fifth years.
for the key software enterprises in the state planning layout, the enterprise income tax will be levied at the rate of 10% less than those who did not enjoy the tax exemption. the list of key software enterprises in the state planning shall be jointly determined by the state planning commission, the ministry of information industry, the ministry of foreign trade and economic cooperation and the state administration of taxation.
required self-used equipment, imports of software enterprises and in accordance with the contract with the equipment imported technology (including software) and accessories, spare parts, in addition to the listed in the catalogue of duty-free imports of foreign investment projects not and the duty-free imports of domestic investment projects not exempted from catalogue, may be exempted from import duties and vat.
the remuneration and training expenses of software enterprises can be listed before the enterprise income tax according to the actual amount.
software export is included in the business scope of the export-import bank of china and enjoys the credit support of preferential interest rate. at the same time, the national export credit insurance institutions should provide export credit insurance.
software companies that export more than one million dollars of software products annually can enjoy the right to export software by themselves.
according to the actual needs of key software enterprises to participate in international exchanges, the examination and approval procedures for entry and exit are simplified and the validity period is extended. specific measures shall be formulated separately by the ministry of foreign affairs and relevant departments.
adopt the foreign exchange management measures that adapt to the characteristics of software trade. according to trading software products (including software outsourcing processing), the characteristics of the software products are exported to implement is different from other products of foreign trade, customs and foreign exchange management approach, to adapt to the needs of the software enterprises engaged in international business activities.
software export enterprises are encouraged to pass gb/ t19,000-is09000 series quality assurance system certification and cmm(capability maturity model) certification, which is divided into 5 levels and the highest level is 5, with different incentive funds. its certification costs are appropriately supported by the central foreign trade development fund.
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