According to the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Some Preferential Policies for Enterprise Income Tax (Caishui [2008]1No.), the tax refunded by software production enterprises after the implementation of the VAT refund policy is used by enterprises to research and develop software products and expand reproduction, and is not regarded as taxable income of enterprise income, and enterprise income tax is not levied.

In the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning Filling in Monthly (Quarterly) Prepaid Tax Returns of Enterprise Income Tax (Guo Shui Han [2008] No.635), the relevant items and filling instructions of Class A prepayment returns were revised, in which the "total profit" in the fourth line of the returns was changed to "actual profit". Item 3 of Article 5 of the Notes for Reporting is correspondingly amended as "actual profit" in line 4: reporting the balance of the total profit calculated according to the accounting system after deducting the losses to be made up in the previous year, non-taxable income and tax-exempt income.