Legal analysis: The preferential tax policies for the software industry include levying business tax on the transfer of copyright and ownership of computer software registered by the National Copyright Administration, and levying value-added tax on the sales of software products developed and produced by general taxpayers of value-added tax.

Legal basis: Article 5 of the Law of People's Republic of China (PRC) on Tax Collection and Administration, the State Council tax authorities are in charge of the national tax collection and administration. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.

Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law.

All relevant departments and units shall support and assist the tax authorities in performing their duties according to law.

No unit or individual may obstruct the tax authorities from performing their duties according to law.