What Are the Different Types of Business Accreditation?
"Double-soft certification" refers to software product assessment and software enterprise assessment. In addition to obtaining certification for software companies and software products, enterprises applying for double-soft certification are also a way to protect the intellectual property rights of enterprises and allow enterprises to enjoy state-provided products. Tax incentives for the software industry.
Double soft certification
- 1. After registration of a software product, a portion of its actual VAT burden of more than 3% is subject to a levy and refund policy. The tax refund (13%) is used by the enterprise for research and development of software products and expansion of reproduction.
- 2. Salaries and training expenses of software companies can be deducted according to the actual amount in calculating taxable income.
- 3. After January 1, 2011, new software manufacturing enterprises in China will enjoy preferential treatment after being identified.
- 4. For the self-use equipment imported by certified software manufacturing enterprises, as well as the technology (including software) and supporting parts and spare parts imported with the equipment according to the contract, no confirmation letter is required and the total investment is not occupied, except for the State Council [ 1997] Except for the products listed in the "Catalogue of Imported Commodities Not Exempted from Tax for Foreign Investment Projects" and "Catalogue of Imported Commodities Exempted from Taxation for Domestic Investment Projects" as stipulated in Document 37, customs and import value-added tax are exempt.
- 5. Integrated circuit manufacturing enterprises or projects shall implement corporate income tax "two exemptions and three halves" (ie exemption from the first year to the second year, half reduction from the third year to the fifth year) or "five years" On the basis of exemption from five and half "(that is, exemption from the first year to the fifth year and half from the sixth year to the tenth year), the implementation of the 2011" State Council on further encouraging software The Notice on Several Policies for the Development of the Industry and the Integrated Circuit Industry specifies the preferential policy of two exemptions, three reductions, and half reductions for income tax.
- 1. Software copyright registration (
- Materials required for dual-soft certification application (see Resources):
- 1. Software copyright registration certificate;
- 2. Software product test report;
- 3. Three copies of the previous year's December balance sheet, profit and loss statement, and cash flow statement with financial seals;
- 4. Copy of business license copy;
- 5. Provide a list of company personnel (including name, graduation school, education, etc.);
- 6. Social insurance certification materials paid by employees in the previous year;
- 7. A detailed account of the cost of scientific research and development in December of the previous year, a copy of the last page of the account and a financial stamp;
- 8. Provide one set of software sales invoice (3-4 sheets) and corresponding contract copy as required;
- 9. A copy of a quality management system certificate such as ISO9000 series or CMM / CMMI, or provide relevant certification materials to ensure product quality, such as a description of the quality management system that meets the requirements of software engineering and effective process documentation
- Benefits of software copyright registration
- 1. as
- China has established the important position of the computer software industry in national development. To encourage the development of the software industry
- Refers to computer software, software embedded in information systems or equipment provided by users or computer software provided when providing technical services such as computer information system integration, application services.
- The preferential policies that can be enjoyed after the software product registration takes effect.
- The software product registration is valid for five years, and a new application is required after the validity period expires.
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- Double software enterprises have two certificates: one is a software product registration certificate; the other is a software enterprise certificate.
- China has established the important position of the computer software industry in national development. In order to encourage the development of the software industry, the country has issued a number of laws and regulations and preferential policies. At the same time, due to the complexity of the certification process and the need to prepare a large number of documents, most software companies need to be certified by a professional agency to achieve more results with less effort.
- Software Enterprise Certification Standards
- (1) Legal entities established in China within the law;
- (2) Taking computer software development and production, system integration, application services and other corresponding technical services as its operating business and main operating income;
- (3) Have more than one software product developed by the enterprise or owned by the enterprise with intellectual property rights, or provide technical services such as computer information system integration that has passed the qualification certification;
- (4) More than 40% of the employees have a college degree or above, and the technical personnel engaged in software product development and technical services account for not less than 20% of the total number of employees;
- (5) It has the technical equipment and business premises required to engage in software development and corresponding technical services;
- (6) Possessing means and capabilities for software product quality and technical service quality assurance;
- (7) Software technology and product research and development expenses account for more than 6% of the company's annual software revenue;
- (8) Annual software sales revenue accounts for more than 50% of the company's total annual revenue, of which self-produced software revenue accounts for more than 40% of software sales revenue;
- (9) The property rights of the enterprise are clear, the management is standardized, and the laws and regulations are observed.
- Software products: refers to computer software, software embedded in information systems or equipment provided by users, or computer software provided when providing technical services such as computer information system integration and application services.
- Preferential policies for software product registration
- After the software product is registered and becomes effective, the general VAT taxpayer sells software products it develops and produces at its own rate. After the VAT is levied at a statutory tax rate of 16%, the portion of its actual VAT tax that exceeds 3% is refunded immediately policy. The tax refund is used by the enterprise for research and development of software products and expansion of reproduction. It is not regarded as corporate income taxable income and is not subject to corporate income tax. The software product registration is valid for five years and can be renewed after the validity period expires.