In order to facilitate software enterprises and integrated circuit enterprises to know the applicable preferential tax policies in time, State Taxation Administration of The People's Republic of China sorted out the preferential tax policies for software enterprises and integrated circuit enterprises, and formed 20 guiding contents of preferential tax policies for software enterprises and integrated circuit enterprises according to the style of enjoying subjects, preferential contents, enjoyment conditions and policy basis. Specifically including:
I. Tax Preferences for Software Enterprises
1. The value-added tax of software products exceeding the tax burden will be refunded.
2. Software enterprises encouraged by the state regularly reduce or exempt enterprise income tax.
3. Key software enterprises encouraged by the state shall be exempted from enterprise income tax.
4. Value-added tax obtained and refunded by software enterprises on demand is used for software product research and development and expanding reproduction enterprise income tax policy.
5. The employee training fees of qualified software enterprises are deducted before tax according to the actual amount.
6. Enterprise outsourcing software shortens the depreciation or amortization period.
Two. Tax and fee concessions for integrated circuit enterprises
7. VAT credit and tax refund for major integrated circuit projects.
8. The VAT refunded by the integrated circuit enterprise at the end of the period shall be deducted from the tax (levy) basis of urban maintenance and construction tax, education surcharge and local education surcharge.
9. Enterprises undertaking major integrated circuit projects can pay import value-added tax in installments when importing new equipment.
10. Integrated circuit manufacturers whose line width is less than 0.8 micron are exempted from enterprise income tax on a regular basis.
1 1. Integrated circuit manufacturers whose line width is less than 0.25 micron are exempted from enterprise income tax on a regular basis.
12. Integrated circuit manufacturing enterprises with an investment of more than 8 billion yuan will be exempted from corporate income tax on a regular basis.
13. Integrated circuit manufacturing enterprises or projects with investment exceeding1500 million yuan shall be exempted from enterprise income tax on a regular basis.
14. Enterprises or projects that are encouraged by the state to produce integrated circuits with a width less than 28 nm shall be exempted from enterprise income tax on a regular basis.
15. Enterprises or projects that are encouraged by the state to produce integrated circuits with a width of less than 65nm shall be exempted from enterprise income tax on a regular basis.
16. Integrated circuit manufacturers or projects with line widths less than 130 nm encouraged by the state shall be exempted from enterprise income tax on a regular basis.
17. Integrated circuit manufacturers with line widths less than 130 nm encouraged by the state shall extend the loss carry-over period.
18. Enterprises engaged in integrated circuit design, equipment, materials, packaging and testing encouraged by the state shall be exempted from enterprise income tax on a regular basis.
19. Key integrated circuit design enterprises encouraged by the state will be exempted from corporate income tax on a regular basis.
20 integrated circuit production enterprises to shorten the depreciation period of production equipment.