Caishui [2012] No.27
All provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, finance departments (bureaus), state taxation bureaus and local taxation bureaus:
According to the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations and the Notice of the State Council on Printing and Distributing Some Policies to Further Encourage the Development of Software Industry and Integrated Circuit Industry (Guo Fa [2011] No.4), in order to further promote scientific and technological innovation and industrial structure upgrading, and promote the development of information technology industry, the enterprise income tax policies to encourage the development of software industry and integrated circuit industry are hereby notified as follows:
1. An integrated circuit manufacturer whose integrated circuit line width is less than 0.8 micron (inclusive) shall, after being recognized, calculate the preferential period from the profit-making year before 20 17 12 3 1, exempt from enterprise income tax from the first year to the second year, and levy the enterprise at a reduced tax rate of 50% from the third year to the fifth year.
Second, integrated circuit manufacturers whose integrated circuit line width is less than 0.25 micron or whose investment exceeds 8 billion yuan will be subject to enterprise income tax at a reduced rate of 15% after being recognized. If the operating period exceeds 65,438+05, the preferential period shall be calculated from the profit-making year before 2065,438+07,654,38+0 in the first year.
3. Newly established integrated circuit design enterprises and qualified software enterprises in China, after being recognized, the preferential period shall be calculated from the profit-making year before 20 17 12 3 1. The enterprise income tax is exempted from the first year to the second year, and the enterprise income tax is halved at the statutory tax rate of 25% from the third year to the fifth year until the expiration.
Four, the national planning and layout of key software enterprises and integrated circuit design enterprises, such as the year did not enjoy tax exemption, can be reduced by 10% corporate income tax.
5. Value-added tax obtained by qualified software enterprises on demand according to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Value-added Tax Policy for Software Products (Caishui [201]100) can be regarded as non-taxable income and deducted from the total income when calculating taxable income.
Six, integrated circuit design enterprises and qualified software enterprises staff training costs, should be accounted for separately and deducted in the calculation of taxable income according to the actual amount.
Seven, enterprise outsourcing software, who meet the confirmation conditions of fixed assets or intangible assets, can be accounted for according to fixed assets or intangible assets, the depreciation or amortization period can be appropriately shortened, the shortest can be 2 years (inclusive).
Eight, integrated circuit production enterprise production equipment, depreciation period can be appropriately shortened, the shortest can be 3 years (inclusive).
Nine, the term "integrated circuit production enterprises" as mentioned in this notice refers to the single-chip integrated circuits, multi-chip integrated circuits, hybrid integrated circuits manufacturing as the main business and meet the following conditions:
(1) A legal person enterprise established in China according to law and recognized as an integrated circuit manufacturer;
(2) The number of employees who have signed a labor contract relationship and have a college degree or above accounts for not less than 40% of the total average monthly employees of the enterprise in that year, and the proportion of R&D personnel in the total average monthly employees of the enterprise in that year is not less than 20%;
(3) Having core key technologies and conducting business activities based on them, and the proportion of total R&D expenses in the total sales (business) income of the enterprise in that year (the sum of main business income and other business income, the same below) is not less than 5%; Among them, the amount of R&D expenses incurred by enterprises in China accounts for no less than 60% of the total R&D expenses;
(four) the proportion of integrated circuit manufacturing and sales (business) income to the total income of the enterprise is not less than 60%;
(five) have the means and ability to ensure the production of products, and obtain relevant qualification certification (including ISO quality system certification, human resources ability certification, etc.). );
(6) Having the business premises, software and hardware facilities and other basic conditions suitable for the production of integrated circuits.
The measures for the administration of the identification of integrated circuit manufacturing enterprises shall be formulated separately by the Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Finance and State Taxation Administration of The People's Republic of China in conjunction with relevant departments.
Ten, the term "integrated circuit design enterprises or qualified software enterprises" as mentioned in this notice refers to the integrated circuit design or software product development as the main business and meet the following conditions:
(1) 2011.1.kloc-0/was established in China, and was recognized as an integrated circuit design enterprise or software enterprise;
(2) The number of employees who have signed a labor contract relationship and have a college degree or above accounts for not less than 40% of the total average monthly employees of the enterprise in that year, and the proportion of R&D personnel in the total average monthly employees of the enterprise in that year is not less than 20%;
(3) Having core key technologies and conducting business activities based on them, and the total R&D expenses in that year accounted for no less than 6% of the total sales (business) income of the enterprise; Among them, the amount of R&D expenses incurred by enterprises in China accounts for no less than 60% of the total R&D expenses;
(4) The revenue from IC design and sales (business) of an IC design enterprise accounts for no less than 60% of the total revenue of the enterprise, and the revenue from independent IC design and sales (business) accounts for no less than 50% of the total revenue of the enterprise; The proportion of software product development and sales (business) income of software enterprises in the total income of enterprises is generally not less than 50% (the proportion of embedded software products and information system integration products development and sales (business) income in the total income of enterprises is not less than 40%), among which the proportion of independent software product development and sales (business) income in the total income of enterprises is generally not less than 40% (the proportion of embedded software products and information system integration products development and sales (business) income in the total income of enterprises is not less than 30%)
(five) the main business has independent intellectual property rights, in which the software products have the test certification materials issued by the software testing institutions recognized by the provincial software industry authorities and the software product registration certificate issued by the software industry authorities;
(six) have the means and ability to ensure the quality of the designed products, establish a quality management system that meets the requirements of integrated circuits or software engineering, and provide effective process documents;
(7) Development environment (such as EDA tools and legal development tools). ) suitable for integrated circuit design or software development, and technical support environment related to the services provided;
The Measures for the Administration of Identification of Integrated Circuit Design Enterprises and the Measures for the Administration of Identification of Software Enterprises shall be formulated separately by the Ministry of Industry and Information Technology, the Development and Reform Commission, the Ministry of Finance and State Taxation Administration of The People's Republic of China jointly with relevant departments.
1 1. On the basis of meeting the conditions stipulated in Article 10 of this Notice, the key software enterprises and integrated circuit design enterprises planned and laid out by the State shall be comprehensively evaluated by the Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Finance, the State Administration of Taxation and other departments in accordance with the requirements of the national planning and layout support fields, and the total amount shall be implemented in combination with the annual integrated circuit design and sales (business) income and profit of the enterprises.
The Measures for the Administration of Identification of Key Software Enterprises and Integrated Circuit Design Enterprises in National Planning and Layout shall be formulated separately by the Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Finance and State Taxation Administration of The People's Republic of China jointly with relevant departments.
Twelve, the new enterprise identification standards mentioned in this notice, in accordance with the provisions of the "People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China on the new enterprise identification standards to enjoy preferential corporate income tax notice" (Cai Shui [2006]1No.).
Thirteen. The policy caliber of R&D expenses mentioned in this notice is in accordance with the Notice on Printing and Distributing in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Guo Shui Fa [2008] 1 16).
Fourteen, the profit-making year mentioned in this notice refers to the tax year in which the taxable income of enterprises is greater than zero.
Fifteen, the term "integrated circuit design and sales (business) income" as mentioned in this notice refers to the income of integrated circuit enterprises engaged in the research and development, design and sales of integrated circuit (IC) functions.
Sixteen, the term "software product development and sales (business) income" as mentioned in this notice refers to the income of software enterprises engaged in the development and sales of computer software, information systems or embedded software, as well as the income of technical services such as information system integration services, information technology consulting services, data processing and storage services.
17. Enterprises that meet the requirements of this notice and enjoy preferential tax treatment after recognition shall obtain relevant recognition qualifications before the final settlement of enterprise income tax in the current year or the following year. If the relevant qualifications are obtained before the final settlement of enterprise income tax in the year following the profit-making year, the enterprise can enjoy the corresponding preferential treatment of regular tax reduction and exemption from the profit-making year; Those who have obtained the relevant qualifications after the enterprise income tax is settled and paid in the next year of the profit-making year shall enjoy the corresponding regular tax reduction and exemption for the remaining years of the preferential period calculated from the profit-making year after obtaining the relevant qualifications.
18. Enterprises that meet the requirements specified in this notice shall, within 4 months from the end of the year, go through the formalities of tax reduction or exemption with the competent tax authorities in accordance with this notice and the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Administration of Enterprise Income Tax Reduction or Exemption (Guo Shui Fa [2008]11No.). Enterprises should provide legally effective certification materials when handling tax reduction or exemption procedures.
19. In any of the following circumstances, the enterprise enjoying the above tax preference will be disqualified from enjoying the tax preference and pay back the enterprise income tax that has been reduced or exempted:
(a) providing false information in the process of applying for identification;
(two) tax fraud;
(three) the occurrence of major safety and quality accidents;
(four) there are environmental and other illegal acts, punished by the relevant departments.
Twenty, enjoy preferential tax conditions of enterprises, the preferential tax conditions change, it shall report to the competent tax authorities within 05 days from the date of change; Those who no longer meet the preferential tax conditions shall fulfill their tax obligations according to law; Those who fail to pay taxes according to law shall be recovered by the competent tax authorities. At the same time, during the implementation of preferential tax policies, the competent tax authorities may suspend the relevant preferential tax policies enjoyed by enterprises if they find that they do not meet the conditions for enjoying preferential tax policies.
Before 2 1.20 10, 12, 3 1, according to the provisions of Article 1 of the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Certain Preferential Policies for Enterprise Income Tax (Caishui [2008] No.65438 +0), enterprises that were recognized as enjoying the original regular tax reduction or exemption.
Twenty-two, integrated circuit manufacturing enterprises, integrated circuit design enterprises, software enterprises, etc. 1. Those who meet the requirements of this Notice can enjoy the preferential policies of enterprise income tax and other preferential policies of enterprise income tax equally, and the enterprise shall choose the most preferential policies to implement them, and shall not enjoy them overlapping.
Twenty-three, this notice shall be implemented as of 20 1+0 1 day. Items (1) to (9) of Article 1 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Some Preferential Policies for Enterprise Income Tax (Caishui [2008] 1No.) have been suspended since 201+0.
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the VAT Policy of Software Products
Caishui [20 1 1]No. 100
All provinces, autonomous regions, municipalities directly under the central government, the finance departments (bureaus), the State Taxation Bureau, the local taxation bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:
In order to implement the spirit of "Notice of the State Council on Printing and Distributing Several Policies to Further Encourage the Development of Software Industry and Integrated Circuit Industry" (Guo Fa [2011] No.4), further promote the development of software industry and promote China's informatization construction, the software product value-added tax policy is hereby notified as follows:
I. Value-added Tax Policy for Software Products
(1) After the general VAT taxpayer sells the software products developed and produced by himself, VAT will be levied at the rate of 17%, and the part with the actual VAT tax burden exceeding 3% will be refunded immediately.
(2) A general VAT taxpayer selling imported software products after localization can enjoy the VAT refund policy stipulated in the first paragraph of this article.
Localization refers to redesign, improvement, transformation, etc. Simple Chinese character processing of imported software products is not included.
(3) If a taxpayer is entrusted to develop a software product, the copyright belongs to the entrusted party, and if the copyright belongs to the entrusting party or both parties, the value-added tax shall not be levied. After being registered by the National Copyright Administration, taxpayers transfer their copyright and ownership at the time of sale, and no value-added tax is levied.
Second, the definition and classification of software products
The software products mentioned in this notice refer to information processing programs and related documents and data. Software products include computer software products, information systems and embedded software products. Embedded software products refer to software products embedded in computer hardware and machinery and equipment and sold together with them, which constitute an integral part of computer hardware and machinery and equipment.
Three, meet the following conditions of software products, approved by the competent tax authorities, can enjoy the value-added tax policy stipulated in this notice:
1. Test certification materials issued by software testing institutions recognized by provincial software industry authorities;
2. Obtain the software product registration certificate issued by the competent department of software industry or the computer software copyright registration certificate issued by the copyright administrative department.
IV. Calculation of VAT refund for software products.
(1) Calculation method of VAT refund for software products:
Tax refund on demand = VAT payable for current software products-sales of current software products ×3%
Current software product value-added tax payable = current software product output tax-current software product deductible input tax.
Current software product output tax = current software product sales × 17%
(2) Calculation of VAT refund for embedded software products:
1. Calculation method of VAT refund for embedded software products
Tax refund on demand = VAT payable for embedded software products in the current period-sales of embedded software products in the current period ×3%
Value-added tax payable for embedded software products in the current period = output tax for embedded software products in the current period-deductible input tax for embedded software products in the current period.
Current embedded software product output tax = current embedded software product sales × 17%.
2. Calculation formula of current sales of embedded software products
Sales of embedded software products in this period = total sales of embedded software products and computer hardware and machinery and equipment in this period-sales of computer hardware and machinery and equipment in this period.
Sales of computer hardware, machines and equipment shall be determined in the following order:
(1) according to the taxpayer's recent average sales price of similar goods;
② Calculated and determined according to the recent average selling price of similar goods by other taxpayers;
(3) According to the taxable value calculation composed of computer hardware and machinery and equipment.
The taxable value of computer hardware and machinery equipment = the cost of computer hardware and machinery equipment ×( 1+ 10%).
Five, according to the above method, that is, the tax refund is greater than zero, the tax authorities should handle the tax refund formalities in time according to the regulations.
6. If the general VAT taxpayer sells software products and other goods or taxable services at the same time, the undivided input tax amount shall be determined according to the actual cost or the proportion of sales income; Input tax on equipment and tools specially used for software product development and production shall not be apportioned. Taxpayers shall report the selected allocation method to the competent tax authorities for the record, and shall not change it within one year from the date of filing.
Equipment and tools dedicated to the development and production of software products, including but not limited to computer equipment for software design, reading and writing printing equipment, tool software, software platform and test equipment.
Seven, value-added tax general taxpayers with computer hardware, machinery and equipment sales of embedded software products, if applicable to the provisions of this notice in accordance with the composition of taxable value to determine the sales of computer hardware, machinery and equipment, it should be accounted for the cost of embedded software products and computer hardware, machinery and equipment. Without separate accounting or unclear accounting, they shall not enjoy the value-added tax policy stipulated in this notice.
Eight, the tax authorities of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning may, in accordance with the provisions of this notice, formulate measures for the administration of value-added tax on software products. The competent tax authorities may conduct regular or irregular inspections on taxpayers who enjoy the value-added tax policy stipulated in this notice. Taxpayers who enjoy the value-added tax policy stipulated in this notice by deception shall be disqualified from enjoying the value-added tax policy stipulated in this notice from the year when the above-mentioned violations occur, in addition to being punished according to the existing regulations, and taxpayers shall not apply again within three years.
Nine, this notice shall be implemented as of 20 1 1 day. "State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC), on the implementation of the" Central the State Council on strengthening technological innovation and developing high-tech, Decision to Realize Industrialization > Notice on Tax Issues (Caishuizi [1999] No.273) Article 1, Notice of the Ministry of Finance of People's Republic of China (PRC) and the General Administration of Customs of State Taxation Administration of The People's Republic of China on Tax Policies to Encourage the Development of Software Industry and Integrated Circuit Industry (Caishui [2000] No.25), Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Defining Electronic Publications as Software Tax (Guoshuihan [/ Kloc-0/68), Article 1, Paragraph 1, Paragraph 3, Article 11 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Several Policies of Value-added Tax (Caishui [2005] 165), and Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Value-added Tax Policy of Embedded Software (Caishui [2006] 174). Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Value-added Tax Policy for Embedded Software (Caishui [2008] No.92) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Tax Policy Issues Concerning Supporting the Development of Animation Industry (Caishui [2009] No.65) shall be abolished at the same time.
People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China
20 1 1 year1October13rd