What Are Software Industry Standards?

Software enterprise certification standards and management measures were issued by the State Administration of Taxation on April 20, 2012, and the release number was Liansoft [2013] No. 64 of the Ministry of Industry and Information Technology.

Software enterprise certification standards and management measures

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Software enterprise certification standards and management measures were issued by the State Administration of Taxation on April 20, 2012, and the release number was Liansoft [2013] No. 64 of the Ministry of Industry and Information Technology.

Chinese name

Software enterprise certification standards and management measures

Issue number

MIIT [2013] No. 64

Issued

State Administration of Taxation, Ministry of Finance

release time

April 20, 2012

MIIT [2013] No. 64

Chapter I General Provisions

Article 1 According to the "State Council Circular on Printing and Distributing Several Policies to Encourage the Development of the Software Industry and the Integrated Circuit Industry" (Guo Fa [2000] No. 18) and the "State Council Circular on Printing and Distributing Several Policies to Further Encourage the Development of the Software Industry and the Integrated Circuit Industry" ( Guofa [2011] No. 4) and the "Notice of the State Administration of Taxation of the Ministry of Finance on Further Encouraging the Development of Enterprise Income Tax Policies for the Software Industry and the Integrated Circuit Industry" (Caishui [2012] No. 27), these Measures are specifically formulated.

Article 2 The software enterprises referred to in these measures refer to enterprises established in China that are engaged in software product development and sales (business) and related services, and that comply with the relevant provisions of Caishui [2012] No. 27.

Article 3: Ministry of Industry and Information Technology, National Development and Reform Commission,

Notice of the State Administration of Taxation of the Ministry of Finance on Further Encouraging the Development of Enterprise Income Tax Policies for the Software Industry and the Integrated Circuit Industry

Provinces, autonomous regions, municipalities directly under the Central Government, cities with separate plans, national tax bureaus, local tax bureaus:
In accordance with the spirit of the "People's Republic of China Enterprise Income Tax Law" and its implementing regulations and the "State Council's Notice on Printing and Distributing Certain Policies to Further Encourage the Development of the Software Industry and the Integrated Circuit Industry" (Guo Fa [2011] No. 4), in order to further promote technological innovation and industry The structural upgrade promotes the development of the information technology industry. The corporate income tax policy that encourages the development of the software industry and the integrated circuit industry is now notified as follows:
I. Integrated circuit manufacturing enterprises with integrated circuit line widths of less than 0.8 microns (inclusive) shall, after being identified, calculate the preferential period from the profitable year before December 31, 2017, exempting corporate income tax from the first year to the second year, From the third year to the fifth year, the enterprise income tax is halved at the statutory tax rate of 25% and enjoyed until the expiry.
2. Integrated circuit manufacturing enterprises with integrated circuit line widths of less than 0.25 micron or an investment of more than 8 billion yuan shall be levied a corporate income tax at a reduced tax rate of 15% after being identified, of which the operating period is more than 15 years, in December 2017 The preferential period is calculated from the profit-making year before 31 days. The first to fifth years are exempted from corporate income tax, and the sixth to tenth years are levied at half of the statutory tax rate of 25%, and enjoyed until expiry.
3. Newly established integrated circuit design enterprises and qualified software enterprises in China shall, after being identified, calculate the preferential period from the profit-making year before December 31, 2017, and exempt corporate income tax from the first year to the second year. From the third year to the fifth year, the enterprise income tax is halved at the statutory tax rate of 25% and enjoyed until the expiry.
4. The key software enterprises and integrated circuit design enterprises in the national planning layout, if they do not enjoy the tax exemption in the current year, can reduce the corporate income tax at the rate of 10%.
V. Eligible software enterprises obtain the VAT refund immediately upon acquisition in accordance with the Notice of the State Administration of Taxation of the Ministry of Finance on Software Product Value-added Tax Policy (Caishui [2011] No. 100), which is used exclusively by the enterprise for software product research It can be regarded as non-taxable income and it can be deducted from the total income when calculating the taxable income.
6. The staff training expenses of integrated circuit design enterprises and eligible software enterprises shall be accounted for separately and deducted from the taxable income according to the actual amount incurred.
7. Software purchased by an enterprise that meets the conditions for recognition of fixed assets or intangible assets can be accounted for as fixed assets or intangible assets, and its depreciation or amortization period can be appropriately shortened to a minimum of 2 years (inclusive).
8. The depreciation period of the production equipment of integrated circuit manufacturers can be appropriately shortened, and the shortest can be 3 years (inclusive).
9. "Integrated circuit manufacturing enterprises" as mentioned in this notice refers to enterprises whose main business is monolithic integrated circuits, multi-chip integrated circuits, and hybrid integrated circuits, and also meet the following conditions:
(1) a legal person enterprise established in China according to law and having obtained the qualification of an integrated circuit manufacturing enterprise;
(2) The number of employees who have signed a labor contract relationship and have a college degree or above accounted for not less than 40% of the total monthly number of employees in the year, of which research and development personnel accounted for not less than 20% of the average monthly total number of employees in the year ;
(3) Proportion of possessing core key technologies and conducting business activities based on it, and the total amount of research and development expenses in the current year as a percentage of the total sales (operating) income of the enterprise (the sum of main business income and other business income, the same below) Not less than 5%; of which, the amount of R & D expenses incurred by enterprises in China shall not be less than 60% of the total R & D expenses;
(4) The proportion of integrated circuit manufacturing sales (operating) revenue in the total enterprise revenue is not less than 60%;
(5) Having the means and ability to ensure the production of products, and obtaining relevant qualification certifications (including ISO quality system certification, human resource capability certification, etc.);
(6) Basic conditions such as operating place, software and hardware facilities suitable for integrated circuit production.
The "Administrative Measures for the Identification of Integrated Circuit Manufacturing Enterprises" shall be separately formulated by the Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Finance, and the State Administration of Taxation in conjunction with relevant departments.
X. The integrated circuit design enterprises or qualified software enterprises referred to in this notice refer to the enterprises whose main business is integrated circuit design or software product development and also meet the following conditions:
(1) A legal person enterprise established in China after January 1, 2011 and found to have obtained the qualification of an integrated circuit design enterprise or a software enterprise;
(2) The number of employees who have signed a labor contract relationship and have a college degree or above accounted for not less than 40% of the total monthly number of employees in the year, of which research and development personnel accounted for not less than 20% of the average monthly total number of employees in the year ;
(3) Having core key technologies and conducting business activities based on it, and the total research and development expenses in the current year shall not be less than 6% of the total sales (operating) income of the enterprise; The proportion of development costs in total research and development costs is not less than 60%;
(4) The integrated circuit design sales (operating) revenue of integrated circuit design enterprises shall not be less than 60% of the total enterprise revenue, of which the independent design sales (operating) revenue of integrated circuits shall not be less than 50% of the total corporate revenue; Software companies' software product development sales (operating) revenue accounts for not less than 50% of total corporate revenue (embedded software products and information system integration product development sales (operating) revenue accounts for no less than 40% of total corporate revenue ), In which software product independent development sales (operating) revenue accounts for not less than 40% of total corporate revenue (embedded software products and information system integration product development sales (operating) revenue accounts for not less than 30% of total corporate revenue %);
(5) The main business has independent intellectual property rights, of which the software products have the test certification materials issued by the software testing agency approved by the provincial software industry authority and the Software Product Registration Certificate issued by the software industry authority;
(6) It has the means and capabilities to ensure the quality of the design products, and establish a quality management system that meets the requirements of integrated circuits or software engineering and provide effective process documentation records;
(7) It has development environments (such as EDA tools, legal development tools, etc.) that are compatible with integrated circuit design or software development, such as production and business facilities, software and hardware facilities, and technical support environments related to the services provided;
The "Administrative Measures for the Identification of Integrated Circuit Design Enterprises" and "Administrative Measures for the Identification of Software Enterprises" shall be separately formulated by the Ministry of Industry and Information Technology, the Development and Reform Commission, the Ministry of Finance, and the State Administration of Taxation in conjunction with relevant departments.
XI. Key software enterprises and integrated circuit design enterprises in the national planning layout shall be laid out by the National Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Finance, and the State Administration of Taxation on the basis of national planning on the basis of meeting the conditions specified in Article 10 of this notice. Support the requirements in the field, and carry out a comprehensive evaluation based on the annual integrated circuit design sales (operating) income of the enterprise or software product development sales (operating) income and profit, etc., and implement total amount control and identification of the best.
The "Administrative Measures for the Identification of Key Software Enterprises and Integrated Circuit Design Enterprises in the National Planning Layout" shall be separately formulated by the Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Finance, and the State Administration of Taxation in conjunction with relevant departments.
12. The standards for the identification of new enterprises referred to in this notice shall be implemented in accordance with the Notice on the Standards for the Identification of Newly Established Enterprises Enjoying Preferential Policies on Corporate Income Tax by the State Administration of Taxation of the Ministry of Finance (Caishui [2006] No. 1).
13. The caliber of the research and development expense policy referred to in this notice shall be implemented in accordance with the "Notice of the State Administration of Taxation on Printing and Distributing the" Administrative Measures for the Pre-tax Deduction of Enterprise Research and Development Expenses (Trial) "(Guo Shui Fa [2008] 116).
14. The profitable year referred to in this notice refers to the taxable year in which the taxable income of the enterprise for that year is greater than zero.
15. The sales of integrated circuit design sales (operating) as mentioned in this notice refers to the income of integrated circuit enterprises engaged in the R & D, design and sales of integrated circuit (IC) functions.
16. The software product development and sales (operating) income referred to in this notice refers to the revenue of software companies engaged in the development and sale of software products such as computer software, information systems or embedded software, as well as information system integration services, information technology consulting services, Revenue from technical services such as data processing and storage services.
17. An enterprise that meets the requirements of this notice and needs to enjoy tax benefits after being certified shall obtain the relevant certification qualifications before the corporate income tax settlement and settlement of the profitable year or the following year. If the relevant qualification is obtained before the corporate income tax settlement and settlement of the profitable year next year, the enterprise can enjoy the corresponding regular tax reduction and exemption from the profitable year; if the corporate income tax settlement and settlement of the profitable year next year After obtaining the relevant certification qualifications, the enterprise shall, after obtaining the relevant certification qualifications, enjoy the corresponding regular reductions and exemptions for the remaining years of the preferential period calculated from the profitable year.
18. Enterprises that meet the conditions stipulated in this notice shall, within four months from the end of the year, in accordance with this notice and the "Notice of the State Administration of Taxation on the Administration of Enterprise Income Tax Reduction and Exemption" (Guo Shui Fa [2008] No. 111) To handle tax reduction and exemption procedures with the competent tax authority. When applying for tax reduction and exemption procedures, the enterprise shall provide legally valid certification materials.
19. An enterprise enjoying the above-mentioned tax preferences shall be disqualified from enjoying the tax preferences and pay the reduced corporate income tax exemption if it has any of the following circumstances:
(1) providing false information in the process of application confirmation;
(2) those who steal or tax fraud;
(3) A major safety or quality accident has occurred;
(4) Those who violate environmental laws and regulations and are punished by relevant departments.
20. Enterprises that enjoy tax preferences, if their tax preference conditions change, they should report to the competent tax authority within 15 days from the date of change; if they no longer meet the tax preference conditions, they should perform their tax obligations in accordance with the law; The competent taxation authority shall make recovery. At the same time, if the competent tax authority finds that the enterprise does not meet the conditions for enjoying preferential taxation during the implementation of the preferential taxation policy, it may suspend the relevant preferential taxation enjoyed by the enterprise.
21. Prior to December 31, 2010, in accordance with Article 1 of the Notice of the State Administration of Taxation of the Ministry of Finance on Certain Preferential Policies on Corporate Income Tax (Caishui [2008] No. 1), it was confirmed that it could enjoy the original regular tax reduction and exemption Preferential enterprises can continue to enjoy the expiration after the implementation of this notice.
22. Where there is an overlap between the preferential policies for corporate income tax that can be enjoyed by integrated circuit manufacturers, integrated circuit design enterprises, software companies, etc. in accordance with the provisions of this notice, and other preferential policies for corporate income taxes in the same manner, the enterprise shall choose one of the most preferential policies to implement. Enjoy without overlays.
23. This notice shall be implemented as of January 1, 2011. "Notice of the Ministry of Finance and the State Administration of Taxation on Certain Preferential Policies on Corporate Income Tax" (Caishui [2008] No. 1) Articles 1 (a) to (9) will be suspended from January 1, 2011.

Ministry of Finance State Administration of Taxation April 20, 2012

According to the Announcement of the State Administration of Taxation No. 19 of 2012 on the Issues Related to the Identification and Management of Software and Integrated Circuit Enterprises

For software and integrated circuit enterprises identified in accordance with the original certification management measures after January 1, 2011, the "Management Measures for the Identification of Integrated Circuit Manufacturers" and "Management Measures for the Identification of Integrated Circuit Design Enterprises" referred to in Caishui [2012] No. 27 And before the "Administrative Measures for the Identification of Software Enterprises" were promulgated, those who met the applicable conditions of the preferential policies stipulated in Caishui [2012] No. 27 can apply for the tax reduction and exemptions provided in Caishui [2012] No. 27 according to the original administrative measures. After the promulgation of the "Administrative Measures for the Identification of Integrated Circuit Manufacturers", "Administrative Measures for the Identification of Integrated Circuit Design Enterprises" and "Administrative Measures for the Identification of Software Enterprises", the new accreditation administrative measures will be implemented. For those enterprises that have enjoyed the preferential treatment according to the original identification management measures and have settled the enterprise income tax settlement and payment, if they do not meet the requirements of the new identification management measures, they should calculate and declare taxes in accordance with the tax law after performing relevant procedures. ^[1]