The wages and training expenses of recognized software production enterprises can be deducted according to the facts when calculating the taxable income. The newly established software manufacturing enterprises in China will be exempted from enterprise income tax in the first and second years from the profit-making year, and the enterprise income tax will be halved in the third to fifth years.
Second, the identification standard of software enterprises:
(1), an enterprise legal person legally established in China;
(2) Taking computer software development and production, system integration, application services and other corresponding technical services as business and main business income;
(3) Having more than one software product developed by the enterprise or having intellectual property rights of the enterprise, or providing technical services such as computer information system integration recognized by the qualification grade;
(four) the proportion of technical personnel engaged in software product development and technical services to the total number of employees of the enterprise is not less than 50%;
(5) Having technical equipment and business premises required for software development and corresponding technical services;
(6) Having the means and ability to ensure the quality of software products and technical services;
(7), software technology and product research and development funds accounted for more than 8% of the annual software revenue;
(eight) the annual software sales revenue accounts for more than 35% of the total annual income of the enterprise, of which the self-produced software revenue accounts for more than 50% of the software sales revenue;
(9) The enterprise has clear property rights, standardized management and law-abiding.
Three, apply for recognition of the enterprise shall submit the following materials:
(1), two application forms for software enterprise certification (please print and stamp after online approval);
(2) Two copies of the balance sheet, income statement and cash flow statement of the previous year (65438+February), stamped with the financial seal;
(3) Two copies of the business license of the enterprise legal person (please bring the original when reporting);
(four) the certification materials of the software products developed or owned by the enterprise. Refers to two copies of software product registration certificate, software copyright registration certificate or patent certificate (one of which can be declared);
(5) The system integration enterprise shall submit the qualification grade certification materials issued by the Ministry of Information Industry in duplicate;
(6) If the total number of enterprises is less than 20, a copy of 50% employees with college education or above shall be provided. If the enterprise has more than 20 employees, it is not necessary to provide a copy of academic qualifications. Please list the employees of the enterprise (including name, graduation school and education) and affix the personnel seal or official seal;
(7) A copy of the last page of the subsidiary ledger page of scientific research and development expenses of the previous year in 65438+February, with the financial seal affixed;
(8) Provide a set of copies of software sales invoices accounting for more than 35% of the total annual income (the amount of self-produced software sales invoices in the copies of invoices should account for more than 50% of the total software sales invoices). If the enterprise needs to provide more than ten invoices, it is not necessary to provide all copies, but please list the invoices (including invoice number, amount and total amount (please indicate which invoices are self-produced software), and the total amount of the list must exceed 35% of the total annual income, and provide three or four self-produced software invoices) and affix the financial seal;
(9) Other materials required by the Ministry of Information Industry.
I can be an agent here, or I can consult for free. If you have any questions, please tell me and I can answer them for you!