First, the scope and conditions of the declaration of double soft identification
"Double soft identification" refers to software product registration and software enterprise identification. In other words, there are clear conditions for software enterprises to enjoy tax incentives, including two aspects: first, software production enterprises or software products must be recognized by accreditation bodies, and the recognition conditions are: self-development, and personnel engaged in software development must account for more than 50% of the total number of employees in enterprises. Development funds account for more than 8% of annual software revenue, and annual software sales revenue accounts for more than 35% of total revenue. Among them, self-produced software revenue accounts for more than 50% of software revenue. If you can't reach the goal, you can't be a software enterprise. Second, the state's preferential policies for software enterprises do not apply to hardware. If software and hardware run concurrently, enterprises must distinguish clearly by themselves and conduct mixed accounting. Think of it as hardware.
In addition to the above conditions, general software service enterprises must also meet the following conditions:
An enterprise legal person established in China according to law; Taking computer software development and production, system integration, application services and other corresponding technical posts as business and main business income; Have more than one software product developed by the enterprise or with intellectual property rights, or provide technical services such as computer information system integration that has passed the qualification grade certification; Having technical equipment and business premises required for software development and corresponding technical services, and having the means and ability to ensure the quality of software products and technical services; The enterprise has clear property rights, standardized management and law-abiding.
Second, the preferential business tax policy (this policy is too much to "increase the business tax")
Preferential business tax policies for software enterprises generally include the following contents:
First, the income of units and individuals engaged in "technology transfer, technology development business and related technical consulting and technical services business shall be exempted from business tax.
2. Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Commerce on Exempting Business Tax from Offshore Service Outsourcing in Demonstration Cities (Caishui [20 10] No.64) stipulates that from July 20 1 0 to February 3/20 13,
Three. Preferential policies for enterprise income tax
According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Some Preferential Policies for Enterprise Income Tax (Caishui [2008] 1No.), firstly, the newly established software manufacturing enterprises in China are exempted from enterprise income tax in the first and second years after being recognized, and the enterprise income tax is halved in the third to fifth years. Second, the key software production enterprises in the national planning and layout, which did not enjoy tax exemption in that year, were subject to enterprise income tax at a reduced rate of 10%. Third, the employee training expenses of software production enterprises can be deducted according to the facts when calculating the taxable income. Fourth, enterprises and institutions purchase software. If it meets the conditions for confirmation of fixed assets or intangible assets, it can be accounted for according to fixed assets or intangible assets. With the approval of the competent tax authorities, the depreciation or amortization period may be appropriately shortened, with a minimum of 2 years.
In addition, software companies can enjoy preferential treatment in the following three aspects:
(1) When technology is transferred, the income from technology transfer of a resident enterprise of less than 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
(2) It is technology development expenses plus deduction. If the research and development expenses incurred by enterprises for research and development of new technologies, new products and new processes have not formed intangible assets and are included in the current profits and losses, 50% of the research and development expenses will be deducted on the basis of actual deduction according to regulations; Intangible assets shall be amortized at 150% of the cost of intangible assets.
(3) For high-tech enterprises that need special support from the state, enterprise income tax shall be levied at the reduced rate of 15%.
Fourth, other preferential policies.
Software companies have other preferential policies:
First, the general VAT taxpayer sells the software products developed and produced by himself, and after the VAT is levied at the statutory tax rate of 17%, the part with the actual VAT tax burden exceeding 3% will be refunded immediately. At the same time, the tax refund is used for enterprises to develop software products and expand reproduction. Taxable income that is not regarded as enterprise income tax shall not be levied.