Software companies established in my country can enjoy preferential corporate income tax policies.
1. After a newly established software enterprise is recognized, it will enjoy the preferential policy of "two years of exemption and three years of half reduction" of corporate income tax starting from the profit-making year, that is: starting from the profit-making year, the first and third years Corporate income tax will be exempted for two years, and corporate income tax will be halved from the third to fifth years.
2. For key software companies within the national planning layout, those that do not enjoy tax exemptions in the current year will be levied a corporate income tax at a reduced rate of 10%. The list of key software companies within the national planning layout is jointly determined by the State Planning Commission, the Ministry of Information Industry, the Ministry of Foreign Trade and Economic Cooperation and the State Administration of Taxation.
3. For software enterprises to import self-use equipment, as well as technology (including software) and accessories and spare parts imported with the equipment in accordance with the contract, except for the imported goods that are not exempt from tax exemption in "Foreign Investment Projects" In addition to the "Catalogue of Imported Goods Not Exempted from Duty Exemption for Domestic Investment Projects" and the "Catalogue of Imported Goods Not Exempted from Duty Free for Domestic Investment Projects", all products are exempt from customs duties and import value-added tax.
4. The salary and training expenses of software enterprise personnel can be disbursed before corporate income tax according to the actual amount incurred.
Extended information
Enterprise declaration software enterprise identification needs to go through the following steps and processes:?
1. Registration
Enterprises need to go online To fill in the relevant information, you need to register the user name recognized by the software company on the website of the Software Industry Association. You need to fill in the company name, address, organization code, phone number, contact person and other information.
2. Registration review
After the user submits the registration information, the Software Industry Association will review the registration information in about 1-2 days. Generally, it will not There are situations where the review fails.
3. Users fill in the software enterprise certification application form, upload template form, etc.
After the applicant company has passed the registration review, it can be filled in online. It is necessary to check the company name, registration If the information such as number, software income, tax amount, etc. is correct, you can click the report button to report it. Then you need to upload the software income list and the list of college students. If it prompts that the upload is successful, it means that your application It has been submitted to the Software Industry Association.
4. Waiting for review
The Software Industry Association will generally review the application of the reporting company within 2-3 days. If the data submitted is correct, the review will be passed. If the data If a problem occurs, the review will fail and the reporting company will be required to modify it.
5. If the review is passed, make an appointment to submit the materials
The Software Industry Association adopts an online appointment method for accepting materials recognized by software companies. For materials from companies that have not made an appointment, the reviewers are: Inadmissible.
6. Pass the preliminary review and wait for the issuance of the certificate
If the materials are submitted at the scheduled time and the reviewer approves the review, an acceptance notice will be issued and the notice will be noted. Check the time online. If the report is passed, you can receive the software enterprise certificate.
Baidu Encyclopedia - Software Enterprise Recognition