Question 2: What exactly does double soft certification include? 1. Software copyright registration (software intellectual property ownership certificate); Double soft authentication
2. Software testing (legal and necessary procedures for software product registration); Sichuan 3. Software product registration (Article 7 of the Measures for the Administration of Software Product Registration of the Ministry of Information Industry stipulates that software must be registered before sale); 4. Software enterprise certification (the qualification that an enterprise should have in software development).
Question 3: What is a "double soft" enterprise? "Double soft identification" refers to the identification of software enterprises and the registration of software products.
Chapter III Tax Policy
Article 5 The State encourages the development and production of software products in China. For general VAT taxpayers selling their own software products developed and produced, VAT will be levied at the statutory tax rate of 65,438+07% before 2065,438+00, and the part with actual tax burden exceeding 3% will be refunded immediately for enterprises to research and develop software products and expand reproduction.
Article 6 Software enterprises established in China can enjoy preferential policies for enterprise income tax. After the newly-established software enterprises are recognized, they will enjoy the preferential policies of two exemptions and three reductions in corporate income tax from the profit-making year.
Article 7 The enterprise income tax shall be levied at a reduced rate of 10% for key software enterprises in the national planning and layout that did not enjoy tax exemption in that year. The list of key software enterprises in 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 State Taxation Administration of The People's Republic of China.
Article 8 The self-use equipment required by software enterprises, as well as the technology (including software), accessories and spare parts imported with the equipment according to the contract, are exempt from customs duties and import value-added tax, except for the goods listed in the Catalogue of Imported Goods Not Duty Free for Foreign Investment Projects and the Catalogue of Imported Goods Not Duty Free for Domestic Investment Projects.
Article 9 The salaries and training fees of personnel in software enterprises can be paid in advance according to the actual enterprise income tax.
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Question 4: What is the combination of software product certification and software enterprise certification in double soft certification? After the software enterprise is recognized, enterprise income tax will be levied according to the policy of two exemptions and three reductions from the profit-making year, that is, it will be exempted for the first two years and halved for the next three years. Software product certification is aimed at ordinary taxpayers. After the enterprise value-added tax is levied at the rated tax rate of 17%, the part exceeding 3% will be refunded immediately.
Question 5: To which department did you propose the GMP certification procedure for Chinese medicines in double soft certification?
1, responsibilities and authorities
1. 1 The State Administration of Pharmaceutical Products is responsible for the national drug GMP certification. The Drug Certification Management Center of the State Administration of Pharmaceutical Products (hereinafter referred to as the "Bureau Certification Center") undertakes the specific work of drug GMP certification.
1.2 The drug administrations of all provinces, autonomous regions and municipalities directly under the Central Government are responsible for the preliminary examination and daily supervision and management of the application materials for drug GMP certification of pharmaceutical production enterprises within their respective jurisdictions.
2, certification application and data review
2. 1 The applicant shall submit an application for drug GMP certification to the drug supervision and administration departments of provinces, autonomous regions and municipalities directly under the Central Government, and submit relevant materials at the same time in accordance with the provisions of the Measures for the Administration of Drug GMP Certification. The pharmaceutical supervisory and administrative departments of provinces, autonomous regions and municipalities directly under the Central Government shall, within 20 working days from the date of receiving the application materials, conduct a preliminary examination of the application materials, and submit the preliminary examination opinions and application materials to the Safety Supervision Department of the State Pharmaceutical Products Administration.
2.2 The application materials for certification shall be accepted by the Safety Supervision Office of the Bureau, reviewed in form, and then forwarded to the Certification Center of the Bureau.
2.3 Bureau Certification Center shall, after receiving the application materials, conduct technical review on the application materials.
2.4 The Bureau Certification Center shall put forward the review opinions within 20 working days from the date of receiving the application materials, and notify the applicant in writing.
3. Make an on-site inspection plan.
3. 1 For the units that have passed the data review, an on-site inspection plan shall be made, and the on-site inspection shall be organized within 20 working days from the date of data review. The contents of the inspection plan should include the schedule, inspection items, inspection team members and division of labor, etc. The problems found in the data review that need to be verified should be included in the inspection scope.
3.2 The Bureau Certification Center is responsible for sending the on-site inspection notice to the inspected unit, and sending a copy to the provincial drug supervision and administration department where the inspected unit is located, the unit where the inspection team members are located and the bureau safety supervision department.
3.3 Generally, there are no more than 3 inspection teams, and the members are GMP inspectors of the State Administration of Pharmaceutical Products. When forming an inspection team, inspectors should avoid GMP certification inspection of drugs in their respective jurisdictions.
4. On-site inspection
4. 1 The team leader shall be responsible for the on-site inspection.
4.2 The provincial drug supervision and administration department may send a person in charge of drug production supervision and administration as an observer to participate in the on-site inspection of drug GMP certification within its jurisdiction.
4.3 Bureau Certification Center is responsible for organizing GMP certification on-site inspection, sending personnel to participate in, supervise and coordinate the implementation of the inspection plan according to the situation of the inspected unit, and assisting the team leader in drafting the inspection report.
4.4 The contents of the first meeting include: introducing the members of the inspection team; Check the notice statement; Confirm the scope of inspection; Implement the inspection plan; Be sure to check the escorts, etc. The inspector must be the person in charge of the enterprise or the person in charge of the production and quality management department, be familiar with the whole process of drug production, and be able to accurately answer the relevant questions raised by the inspection team.
4.5 The inspection team shall investigate and collect evidence on the inspection items in strict accordance with the inspection plan.
4.6 The comprehensive evaluation inspection team evaluates the defective items found in the inspection according to the inspection evaluation standards, makes comprehensive evaluation results, and writes on-site inspection reports. When evaluating and summarizing, the inspected unit should avoid it.
4.7 The inspection report shall be signed by all members of the inspection team, accompanied by defective items, areas needing improvement, inspector's records, dissenting opinions and relevant materials.
4.8 At the last meeting, the inspection team read out the comprehensive evaluation results. The inspected unit may arrange relevant personnel to participate.
4.9 The inspected unit may put forward different opinions on the defective items and evaluation results found in the inspection, and make appropriate explanations. Controversial issues must be verified when necessary.
4. 10 Nonconformities and areas needing improvement found in the inspection must be signed by all members of the inspection team and the person in charge of the inspected unit, with each party holding one copy.
4. 1 1 If there are any problems that cannot be identified, the inspection team shall make records, which shall be signed by all members of the inspection team and the person in charge of the inspected unit, with each party holding one copy.
5. Review of inspection report
Bureau certification center shall, within 20 working days from the date of receiving the on-site inspection report and related materials submitted by the inspection team, put forward audit opinions and send them to the safety supervision department of the State Administration of Pharmaceutical Products.
6. Certification and approval
6. 1 shall be audited by the safety supervision department of the bureau and submitted to the leaders of the bureau for approval. 20 ...............................................................................................................................................................................& gt
Question 6: What are the benefits of double soft certification? 1. After the newly established software enterprise is recognized, the enterprise income tax will be "two exemptions and three reductions" from the profit-making year; Software enterprises within the national planning and layout, or key software enterprises recognized by the provincial and municipal governments, shall implement "five exemptions and five reductions", and the enterprise income tax paid in the third to fifth years shall be subsidized by the municipal finance.
2. VAT is levied on the software products developed by general VAT taxpayers at the statutory tax rate of 17%, and the part with the actual VAT tax burden exceeding 3% will be refunded immediately, which will be used for enterprises to research and develop software products and expand reproduction, and will not be used as enterprise income tax application income, and enterprise income tax will not be levied. General taxpayers of value-added tax sell the imported software after localization transformation, and the software they sell can enjoy the preferential tax policy of immediate refund in accordance with the relevant provisions of software products developed and produced by themselves.
3. The wages and training expenses of software production enterprises can be deducted according to the facts when calculating the taxable income.
4. For key software production enterprises within the national planning and layout, if they did not enjoy preferential tax reduction or exemption in that year, the enterprise income tax will be levied at the reduced rate of 10%.
5. The self-use equipment required by software enterprises to import, as well as the technology (including software) and accessories and spare parts imported with the equipment according to the contract, shall be exempted from customs duties and import value-added tax, except for the goods listed in the Catalogue of Imported Goods Not Duty Free for Foreign Investment Projects and the Catalogue of Imported Goods Not Duty Free for Domestic Investment Projects.
6. Encourage software enterprises to pass international qualification certifications such as GB/T 19000-ISO9000 series quality assurance system certification or CMM certification. Those who have passed CMM-2 and above international qualification certification will be supported by the Municipal Foreign Trade Development Fund.
7. Establish a software business incubator. For start-up software enterprises that enter the incubator, financial subsidies will be arranged in the special funds for science and technology.
8 enterprises and institutions to buy software, where the purchase cost reaches the standard of fixed assets or constitutes intangible assets, can be accounted for in accordance with fixed assets or intangible assets. Foreign-invested enterprises with an investment of more than US$ 30 million must be reported to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) for approval; With the approval of the competent tax authorities, the depreciation or amortization period of foreign-invested enterprises with an investment of less than US$ 30 million may be appropriately shortened to a minimum of two years.
9. Set up enterprise R&D subsidy and incentive funds, focusing on supporting software and high-tech enterprises.
Question 7: The difference between high-tech enterprises and enterprises in double soft certification lies in applying for double soft identification. On the one hand, the value-added tax of software products can be reduced from 17% to 3%, and the preferential treatment for software enterprises is: a legal person enterprise established in China and recognized as a software enterprise after 201year; It is confirmed that the preferential period is calculated from the profit-making year before 20 17 12 3 1, and the enterprise income tax is exempted from the first year to the second year, and the enterprise income tax is levied at the statutory rate of 25% from the third year to the fifth year, and it will be enjoyed until the expiration. The wages and training expenses of recognized software production enterprises can be deducted according to the facts when calculating the taxable income.
When applying for a national high-tech enterprise, the enterprise income tax is mainly reduced from 25% to 15%, and the research and development expenses can be deducted.
The above are the differences of preferential policies. If you want to apply for dual software, you must be an enterprise that mainly sells software and provides system services. If such enterprises have a certain amount of intellectual property rights, and the average annual growth rate can reach more than 35%, they can also declare national high-tech enterprises.
Question 8: What is double soft certification? What are the advantages of applying for double soft? Hello, double soft certification refers to the general designation of software product certification and software enterprise certification. After being recognized as a software enterprise, the enterprise income tax will be subject to the policy of "two exemptions and three reductions" from the profit-making year of the enterprise. The enterprise income tax shall be exempted in the first two years and halved in the last three years. Software product certification is aimed at general taxpayers. After being levied at the statutory tax rate of 17%, more than 3% will be returned in one lump sum. Nanjing Nuoqin Financial Consulting Co., Ltd., as Nanjing, provides a one-stop financial solution with double soft and high tax incentives, which is connected with the subsequent financial subsidies, hoping to help you. .
Question 9: What is double soft certification? What are the advantages of applying for double soft? Software product certification and software enterprise certification are collectively referred to as double soft certification. If mutual recognition is given to software enterprises, the policy of "two exemptions and three reductions of income tax" will be implemented from the profit-making year of the company. The enterprise income tax shall be exempted in the first two years and halved in the last three years.
Software product certification is aimed at general taxpayers. After being levied at the statutory tax rate of 17%, more than 3% will be returned in one lump sum.
Question 10: What materials are needed to handle double soft certification? What materials does double soft certification need?
Materials needed for software enterprise certification
(1) software enterprise certification declaration form;
(2) A copy of the business license of the enterprise as a legal person;
(3) Copies of balance sheet, income statement and cash flow statement;
(4) Copies of materials (software copyright registration certificate, patent certificate, software product registration certificate or software development contract, etc.). ) has a legal intellectual property certificate;
(5) List of invoices, copies of invoices and related materials;
(6) A copy of the subsidiary ledger of scientific research and development expenses;
(7) List of persons above junior college.
Materials required for software product registration:
1, software product registration application form;
2. A copy of the business license of the enterprise as a legal person;
3. Two copies of the company ID card;
4. A copy of valid proof that the software product was developed in China and the applicant owns intellectual property rights;
5. The original and photocopy of the test certificate issued by the software testing institution;
6. Copies of other materials that need to be issued.
In view of the wide variety of materials needed in double soft certification and strict specifications, applicants generally have to entrust professional institutions to apply on their behalf. I suggest you entrust a professional agent.