|
|
| Technology Center |
| General Administration of Customs 001 |
| 2008-05-15 10:31:12 |
|
(has been browse 643 times)
|
| The finance departments (bureaus), state tax bureaus and local tax bureaus of the provinces, autonomous regions, municipalities directly under the Central Government, municipalities separately listed on the State Plan, the General Administration of Customs (Guangdong Branch), and customs directly subordinated to the General Administration of Customs:
In order to implement the spirit of Several Policies on Encouraging the Development of Software Industry and Integrated Circuit Industry stipulated by the State Council (GuoFa [2000] No.18), encourage the development of China's software industry and integrated circuit industry, and strengthen creativity and international competitiveness in the information industry, the Circular on the Relevant Tax Policy Issues of Encouraging the Development of Software and Integrated Circuit (IC) Industries has been formulated as follows:
I. Tax Policies on Encouraging the Development of Software Industry
1. From June 24, 2000 to the end of 2010, with respect to the self-made software products sold by value-added tax (VAT) general taxpayers, after the VAT has been collected at a 17% statutory rate, the policy of "refund upon collection" shall be applied to the actual VAT load that exceeds 3%, and the tax refunded shall be used by the enterprises in the study and development of software products and expansion of reproduction, and should not be considered as enterprise income to collect tax.
If VAT general taxpayers sell imported software after localization reconstruction (Such as transformation), they can enjoy the preferential tax policy of "refund upon collection", and the software sold can be considered as self-made software products according to relevant provisions.
Localization reconstruction means re-design, improvement, and transformation of imported software, and imported software sold only after Chinese localization treatment are excluded.
The VAT policy of "refund upon collection" is not applied to the software products exported independently by enterprises or exported after being entrusted or sold to export enterprises.
2. With regard to newly established software production enterprises after certification, for the first and second year after the enterprises begin to make profits, the corporate income tax shall be exempted, and from the third to fifth year, the corporate income tax shall be half exempted.
3. For the key software production enterprises listed in the State Plan, the corporate income tax shall be collected at a 10% tax rate if they do not enjoy the exemption policy in that year.
4. The entire amount of their actual personnel remuneration and training expenses of software production enterprises will be checked off while paying corporate income tax. |
|
|
