1, a recognized software enterprise established after 2011in China. The government department in charge of identifying software enterprises is the Ministry of Industry and Information Technology (the identification standard should refer to the relevant provisions of this department). For example, Shanghai is under the jurisdiction of the Economic and Information Technology Commission.
2. More than 40% of employees who sign labor contracts must have college education or above, among which R&D personnel account for more than 20% of the average number of employees in the company in that year.
3. With core key technologies, R&D expenses accounted for more than 6% of sales (business) income in that year, and more than 60% of R&D expenses occurred in China.
4. The annual software product development and sales (business) income of an enterprise should account for more than 50% of the total income of the enterprise (the development and sales (business) income of embedded software products and information system integration products should account for more than 40% of the total income of the enterprise), among which the independent development and sales (business) income of software products should not be less than 40% (the development and sales (business) income of embedded software products and information system integration products should not be less than 30% of the total income of the enterprise)
Software product development and sales (business) income refers to the income of software enterprises engaged in the development and sales of computer software, information systems or embedded software, as well as the income of technical services such as information system integration services, information technology consulting services, data processing and storage services.
5. The main business has independent intellectual property rights, among which the software products have test certification materials issued by software testing institutions recognized by provincial software industry authorities and software product registration certificates issued by software industry authorities.
6. Have the means and ability to ensure the quality of the designed products, establish a quality management system that meets the requirements of software engineering, and provide effective process documents.
7. It has a development environment such as production and business premises, software and hardware facilities and technical support environment related to the services provided, which are suitable for software development.
When the above conditions are met at the same time, software enterprises become so-called "double soft enterprises", that is, software production enterprises with tested and registered software products. Please note that any specific data or proportion requirements are hard indicators, and such expenditures or expenses need to be accounted for separately in enterprise financial accounting. Some enterprises hide these R&D expenses and income structures in the enterprise cost or total income. If you can't see the expenses directly from the accounting treatment, this accounting treatment is not conducive to enterprises applying for preferential tax policies. This situation is also reflected in the annual tax verification of high-tech enterprises.
According to the current tax law, newly-established software enterprises that meet the above conditions will be exempted from enterprise income tax from the first year to the second year from the profit-making year before 20 17 12 3 1, and will be subject to enterprise income tax at the statutory rate of 25% from the third year to the fifth year until the expiration. This is commonly known as the "two exemptions and three reductions" tax preferential policy.
Here are some key words that need to be understood and mastered. The newly established enterprise refers to the software company A established after 2011. There are many different understandings that need to be clarified in the profit-making year. For example, a software company was established in March of 201year, with a cumulative loss of 3.5 million in 201year and a profit of 3.2 million in 201year. Then, should 20 12 be used as a profit-making year to start calculating the tax holiday? There needs to be a clear concept here. Profit-making year refers to the year when an enterprise still makes a profit after making up the losses of previous years. Therefore, after 20 12 makes up the losses, the enterprise still has 300,000 uncompensated losses. Therefore, 20 12 cannot be used as the profit-making year from which the tax-free period is calculated. Assuming that its profit in 20 13 is 3 million yuan, after making up the accumulated loss of 300,000 yuan, the remaining 2.7 million yuan can enjoy the preferential tax policy of tax exemption in the first year.
Taking Company A as an example, software company A, which enjoys tax benefits after recognition, should obtain relevant recognition qualification before the final settlement of enterprise income tax in 20 13 or 20 14 profit-making year, so that Company A can enjoy corresponding regular tax reduction and exemption benefits from 20 13 profit-making year. If Company A obtains the relevant accreditation qualification after the following year of the profit-making year, that is, 20 14 years (referring to 20 15 May 3 1 20 15 years), then Company A enjoys the self-profit-making year (20 14 years). That is to say, in 20 14 year, because it has not obtained the double soft recognition, but the starting period of two exemptions and three reductions is still calculated from 20 14 year, then Company A can actually only enjoy the preferential tax policy of tax exemption for the remaining year and halving for three years. Therefore, the timing of acquiring double soft certification is equally important.