Chapter I General Provisions
Article 1 is based on the State Council's Notice on Printing and Distributing Some Policies to Encourage the Development of Software Industry and Integrated Circuit Industry (Guo Fa [2000] 18), the State Council's Notice on Printing and Distributing Some Policies to Further Encourage the Development of Software Industry and Integrated Circuit Industry (Guo Fa [2000]18) and State Taxation Administration of The People's Republic of China, Ministry of Finance's Notice on Further Encouraging.
Article 2 The term "software enterprise" as mentioned in these Measures refers to an enterprise legally established in China to engage in software product development, sales (operation) and related services, and in line with the relevant provisions of Caishui [2012] No.27.
Article 3 The Ministry of Industry and Information Technology of the People's Republic of China, the National Development and Reform Commission, the Ministry of Finance and State Taxation Administration of The People's Republic of China shall do a good job in relevant work according to their respective responsibilities.
Article 4 The Ministry of Industry and Information Technology shall perform the duties of national software industry management, guide the development of software industry, and organize and manage the accreditation of national software enterprises. Its main responsibilities are:
(a) to guide, supervise and inspect the identification of national software enterprises;
(2) Publicizing and filing the list of software enterprises and the annual review list;
(3) Accepting applications for reexamination of software enterprise identification and annual examination results;
(four) to accept and deal with complaints and reports related to the identification and annual review of software enterprises;
(five) to guide and manage the "China double soft certification Network" and provide public services.
Article 5 The competent departments of industry and information technology of all provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning and Xinjiang Production and Construction Corps (hereinafter referred to as provincial competent departments) shall be responsible for the identification of software enterprises within their respective administrative areas. The main responsibilities are:
(a) to formulate the working rules and management systems for the identification of software enterprises within their respective administrative areas, and report them to the Ministry of Industry and Information Technology for the record;
(two) to manage the identification and annual examination of software enterprises within their respective administrative areas, and report the list of identification and annual examination to the Ministry of Industry and Information Technology for the record;
(three) to publish the list of software enterprises within their respective administrative areas and issue certificates of software enterprises;
(four) to accept and handle the application for objection to the identification and annual examination results of software enterprises within their respective administrative areas;
(5) Submit the annual summary report and relevant data and information of software enterprises within their respective administrative areas to the Ministry of Industry and Information Technology.
Article 6 China Software Industry Association cooperates with local corresponding institutions to carry out policy implementation evaluation, and China Software Industry Association collects relevant information and submits it to the Ministry of Industry and Information Technology, the National Development and Reform Commission, the Ministry of Finance and State Taxation Administration of The People's Republic of China in time.
Chapter II Determination Conditions and Procedures
Article 7 The identification of software enterprises shall conform to the relevant provisions and conditions of Caishui [2065438+02] No.27 document.
Article 8 An enterprise shall submit an application for software enterprise identification to the provincial competent department, and submit the following materials:
(a) the "application for software enterprise identification" (can be downloaded from the "China double soft identification network" to fill in);
(two) a copy of the business license and tax registration certificate of the enterprise as a legal person (the copy must be stamped with the official seal of the enterprise);
(3) A list of software products developed and operated by the enterprise (including software products developed and sold by the enterprise as an agent), and valid certification materials that the enterprise owns independent intellectual property rights such as software copyright or patent in its main business;
(4) The software product registration certificate or computer information system integration enterprise qualification certificate owned by the enterprise, the information technology service contract (agreement) signed with the user and other information technology service related certification materials;
(five) the number of employees, academic structure, the number of R&D personnel and their proportion in the total number of employees in the enterprise, as well as the labor contract and social insurance payment certificate of employees in the enterprise and other relevant certification materials;
(6) The financial statements (including balance sheet, income statement and cash flow statement) of the enterprise in the previous year and this year (if the actual service life is less than one year), as well as the development and sales income of enterprise software products, the independent development and sales income of enterprise software products, enterprise R&D expenses and domestic R&D expenses, etc. , together with the explanatory materials of research and development activities (research and development expenses and software product development and sales (business) income are charged according to the provisions of Articles 13 and 16 of Caishui [2012] No.27);
(seven) the relevant certification materials of the enterprise's production and business premises, development environment and technical support environment, including the purchase or lease contract of the business premises, the list of software and hardware facilities, etc. ;
(eight) the relevant certification materials to ensure the quality of products, including the description of establishing a quality management system that meets the requirements of software engineering and the process documents for effective operation. ;
(9) Other materials required by the Ministry of Industry and Information Technology.
Article 9 The provincial competent department shall, within 20 working days from the date of accepting the application for software enterprise certification, review the software product development and sales (business) and technology R&D capability (including R&D environment, R&D team, place purchase or lease, etc.) in accordance with the provisions of Article 7 of these Measures. ), quality assurance ability (including quality assurance system, testing and experimental environment and tools, etc. ), intellectual property rights (including core technology intellectual property rights and intellectual property protection, etc. ), enterprise management (including management team and management system, etc. ), organize the industry when necessary.
Article 10 The provincial competent department shall identify the software enterprises according to the review and submit the list (paper documents and electronic versions) to the Ministry of Industry and Information Technology.
Article 11 The Ministry of Industry and Information Technology will publicize the list of certified software enterprises submitted by the provincial competent department on the Ministry portal website and "China Double Soft Certification Network" for 7 working days, and put it on record without objection. If there is any objection, the Ministry of Industry and Information Technology will not put it on record and send it back to the provincial competent department for re-examination.
Article 12 The provincial competent department shall, according to the record of the Ministry of Industry and Information Technology, publish the list of software enterprises recognized within its administrative area, issue the certificate of recognition of software enterprises, and send a copy of the list of recognized software enterprises to the development and reform, finance and taxation departments at the same level.
Thirteenth software enterprises that implement the annual review system. Software enterprises shall submit the annual examination materials to the provincial authorities in accordance with Article 8 of these Measures and other relevant provisions (the annual examination application form for software enterprises can be downloaded and filled out from China double soft certification Net). The provincial competent department shall, in accordance with the provisions of Article 7 of these Measures, conduct an annual review of the software enterprises identified by it, and report the results of the annual review to the Ministry of Industry and Information Technology. The Ministry of Industry and Information Technology will publicize the results of the annual review submitted by the provincial competent department on the Ministry portal website and "China Shuangsoft Certification Network" for 7 working days. If there is no objection, file a case. If there is any objection, the Ministry of Industry and Information Technology will not put it on record and send it back to the provincial competent department for re-examination.
The provincial competent department shall, according to the record of the Ministry of Industry and Information Technology, determine and publish the results of the annual examination, and send a copy to the development and reform, finance and taxation departments at the same level.
Enterprises that fail to pass the annual review or annual review will be disqualified from the software enterprise, and the software enterprise certificate will automatically become invalid, and they will no longer enjoy relevant encouragement policies. According to the provisions of the document Caishui [2012] No.27, enterprises that enjoy regular tax reduction or exemption for software enterprises will stop enjoying the preferential policy of regular tax reduction or exemption for software enterprises in the year when the certificate of software enterprise certification expires.
Article 14 If an enterprise has any objection to the results of identification or annual review, it may apply to the local provincial competent department within 20 working days after publication, and submit an application for objection and relevant supporting materials. After accepting the application, the provincial competent department shall conduct investigation and verification, and deal with it within 45 working days after accepting it.
If the enterprise still has objections to the handling opinions, it may apply to the Ministry of Industry and Information Technology for review. The Ministry of Industry and Information Technology shall make a decision within 45 working days.
Article 15 If a software enterprise changes its name, division, merger, reorganization or major business changes, it shall report to the local provincial competent department in writing within 15 working days from the date of change. If it still meets the requirements of software enterprise certification after the change, it shall go through the corresponding change procedures; If the change does not meet the requirements of software enterprise certification, the qualification of software enterprise certification shall be terminated. The provincial competent department shall timely send a copy of the change report of the software enterprise to the development and reform, finance and taxation departments at the same level.
Before February of the following year, the provincial competent department shall submit the annual summary report of software enterprise certification and related data information within its administrative area to the Ministry of Industry and Information Technology, and send a copy to the development and reform, finance and taxation departments at the same level. The development and reform, finance and taxation departments at the same level may submit the above reports and related data and information to the National Development and Reform Commission, the Ministry of Finance and State Taxation Administration of The People's Republic of China respectively.
Chapter III Industry Norms
Sixteenth software enterprises, China software industry associations and local corresponding institutions should strengthen the construction of credit systems such as credit evaluation, promote self-discipline of the software industry, consciously maintain the order of the industry, and promote the healthy development of the software industry.
Article 17 The software products developed and sold by software enterprises and the information technology services provided by them shall conform to the relevant standards and norms of China.
Eighteenth software enterprises should enhance their innovation and development capabilities, optimize the talent structure, and enhance the level of international development.
(1) Give full play to the main role of enterprise technological innovation and deepen the integration of Industry-University-Research;
(two) increase investment in research and development, increase the proportion of independent development and sales (business) of software products, and strengthen the creation, application, protection and management of intellectual property rights;
(three) to strengthen the construction of software development environment and information technology service support environment, improve software development process, develop software testing and evaluation technology, improve the level of software product testing and verification, and establish and improve the quality management system;
(4) Strengthen personnel training and introduction, brand building, international exchanges and cooperation, accelerate the establishment of international marketing networks and R&D centers, and improve the export capacity and international market share of software and information technology services.
Nineteenth software enterprises shall, in accordance with the relevant requirements of national statistical laws and regulations, submit relevant economic operation data and information to the Ministry of Industry and Information Technology in a timely manner.
Chapter IV Supervision and Administration
Article 20 The Ministry of Industry and Information Technology should strengthen the supervision of provincial competent departments, China software industry associations and local corresponding institutions. In violation of the provisions of these measures, provincial competent departments and China software industry associations can give a notice and make corrections within a time limit; In violation of the provisions of these measures, the corresponding local institutions may order them to give notice and make corrections within a time limit.
Twenty-first personnel involved in the identification of software enterprises have one of the following acts, and their subordinate departments or institutions shall order them to make corrections within a time limit and give them administrative sanctions according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.
(a) in violation of the appraisal procedures and working principles;
(two) breach of privilege, dereliction of duty, bribery;
(three) in violation of the confidentiality provisions and other requirements of the appraisal work;
(four) other acts in violation of the provisions of these measures.
Article 22 If a recognized software enterprise is under any of the following circumstances, the local provincial competent department shall, depending on the seriousness of the case, notify and cancel the qualification of the software enterprise, report it to the Ministry of Industry and Information Technology for the record, and notify the development and reform, finance and taxation departments at the same level.
(a) providing false information in the process of applying for identification or annual examination;
(two) tax evasion or helping others to evade taxes, or being punished by the tax authorities for violating the "People's Republic of China (PRC) tax collection and management law" and its implementation rules;
(three) there are major violations in safety, quality, statistics, intellectual property rights, market competition, enterprise management and other aspects. , and be punished by the relevant departments;
(four) change the name, division, merger, reorganization and major changes in business conditions, and failed to declare in time.
If the qualification of a software enterprise is cancelled and it has enjoyed the preferential tax policies of that year, it shall be recovered by the relevant departments, and its application for software enterprise recognition shall not be accepted within three years if the circumstances are serious.
Chapter V Supplementary Provisions
Twenty-third software enterprises that have obtained the certificate of software enterprise identification may apply to the relevant departments for corresponding procedures and enjoy the incentive policy according to the relevant provisions.
The software enterprises that have completed the accreditation before 20 1 1 year 1 month 1 year shall be subject to annual review according to the accreditation criteria and management measures for software enterprises (for Trial Implementation) (No.968 [2000] of the Ministry of Information Industry) before the expiration of the preferential enterprise income tax policy, and these measures shall be followed after the expiration of the preferential policy.
Article 24 The software enterprise certification certificate shall be uniformly printed by the Ministry of Industry and Information Technology, with one original and one copy respectively.
Twenty-fifth approach by the Ministry of industry and information technology in conjunction with the National Development and Reform Commission, the Ministry of Finance, State Taxation Administration of The People's Republic of China is responsible for the interpretation of.
Article 26 These Measures shall be implemented as of April 20 13 1 day. Where the original provisions are inconsistent with these measures, these measures shall prevail.