Legal Analysis: Software enterprises established in China can enjoy preferential policies of enterprise income tax. 1. Newly-established software enterprises will enjoy the preferential policy of "two exemptions and three reductions" from the profit-making year, that is, from the profit-making year, the enterprise income tax will be exempted in the first and second years, and the enterprise income tax will be halved from the third to the fifth year. 2. For key software enterprises within the national planning and layout, if they did not enjoy tax exemption in that year, enterprise income tax will be levied at the reduced rate of 10%. The list of key software enterprises in the national planning layout is jointly determined by the State Planning Commission, the Ministry of Information Industry, the Ministry of Foreign Trade and Economic Cooperation and State Taxation Administration of The People's Republic of China. 3. The salaries and training fees of personnel in software enterprises can be charged before the enterprise income tax according to the actual amount.
Legal basis: Article 26 of the Enterprise Income Tax Law of People's Republic of China (PRC): (1) Debt interest income; (two) dividends, bonuses and other equity investment income between qualified resident enterprises; (3) A non-resident enterprise establishes an institution or place in China, and obtains dividends, bonuses and other equity investment income actually related to the institution or place from the resident enterprise; (4) Income of qualified non-profit organizations.