1. Software enterprises take computer software development and production, system integration, application services and other corresponding technical services as their business and main business income, and provide technical services such as computer information system integration with qualification grade. Therefore, you need to apply for a qualification certificate.
2. The recognition conditions of software enterprises have changed, which is embodied in the Notice on Further Encouraging the Development of Enterprise Income Tax Policies in Software Industry and Integrated Circuit Industry (Caishui [2012] No.27).
Extended data
It was established before 1, 20 1,1,and has been recognized in accordance with the Standards and Administrative Measures for Software Enterprises (Trial Implementation) (No.968 of the Ministry of Information [2000]) (hereinafter referred to as the "Old Measures") and has completed its enterprise in the competent tax authorities.
2. The enterprise needs to supplement and submit a copy of the enterprise income tax reduction and exemption record certification materials that have been stamped with the official seal of the competent tax authorities.
3. Enterprises established before 20 1110/month1identified according to the old method have not gone through the formalities for filing the preferential corporate income tax with the competent tax authorities or the preferential corporate income tax policies have expired, and shall be re-identified according to the new method.