What are the preferential tax policies for double soft enterprises?

Soft enterprise tax preferential policies include software enterprises and software products: \x0d\ 1. The preferential tax policies for software enterprises are: \x0d\ 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. \x0d\ II。 Preferential policies that can be enjoyed after the effective registration of software products: \x0d\ After the effective registration of software products, from June 24th to the end of 20th10, 2000, the software products developed and produced by general VAT taxpayers will be sold, and the actual burden of VAT will be implemented immediately after the VAT is levied at the legal tax rate of 17%. The tax refund is used by enterprises to research and develop software products and expand reproduction, and is not regarded as taxable income of enterprise income tax, and enterprise income tax is not levied. \ x0d \ x0d "double soft recognition" refers to the recognition of software enterprises and software products: \x0d\ 1. The recognition standard of a software enterprise is \x0d\ (1), an enterprise legal person established in China according to law; \x0d\ (2) Its business and main business income are computer software development and production, system integration, application services and other corresponding technical services; \x0d\ (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; \x0d\ (4) The proportion of technicians engaged in software product development and technical services to the total number of employees in the enterprise shall not be less than 50%; \x0d\ (5) Having technical equipment and business premises required for software development and corresponding technical services; \x0d\ (6) Having the means and ability to ensure the quality of software products and technical services; \x0d\ (7) The research and development funds of software technologies and products account for more than 8% of the annual software revenue of enterprises; \x0d\ (8), the annual software sales revenue accounts for more than 35% of the total annual revenue of the enterprise, of which the self-produced software revenue accounts for more than 50% of the software sales revenue; \x0d\ (9) The enterprise has clear property rights, standardized management and law-abiding. \x0d\x0d\ II。 Software product registration \ x0d \ Software product: \ x0d \ refers to computer software provided by users, software embedded in information systems or equipment, or computer software provided when providing technical services such as computer information system integration and application services. \x0d\ Software product registration is valid for five years, which can be extended upon expiration.