1, double soft enterprise and high-tech enterprise certification. Both of these qualifications need to meet some indicators, and the application process is longer and more complicated. The main benefits are enterprise income tax, two exemptions and three reductions, and low tax rate 15%. Because the two exemptions and three reductions are enjoyed from the profit-making year, appropriate planning can be made to postpone the profit-making start-up year of the enterprise, that is, the start-up expenses can be incurred as much as possible in the early stage, and the income from the five-year loss can be enjoyed to make up for the delayed tax payment.
2. A separate ledger is required for R&D expenses, and 50% of R&D expenses can be deducted every year. Note that the R&D expenses that can be deducted here are different from those in the certification of high-tech enterprises.
3. Value-added tax can be refunded on demand at the rate of 3%.
The above policies need to be understood one by one.
Software sales are a bit special. China levies 17% value-added tax on goods sales, but it levies 6% value-added tax on royalties internationally and domestically. This is very contradictory. As far as I know, some software companies will set up multiple companies to avoid applying both high and low tax rates to a company at the same time, because China's tax law stipulates that if a company runs concurrently and cannot distinguish, the tax rate will be higher.