Legal analysis: preferential tax policies for software development enterprises:

1. The total wages actually paid by software development enterprises are allowed to be deducted when calculating taxable income.

2. The software development enterprise can deduct the advertising expenditure within the proportion of 8% of the sales (business) income in each tax year, and the advertising expenditure exceeding the proportion can be carried forward to future tax years indefinitely.

3. The advertising expenses of high-tech enterprises engaged in software development can be deducted according to the facts within five tax years from the date of registration and establishment, after being audited by the competent tax authorities.

legal basis: enterprise income tax law of the people's Republic of China

article 11 when calculating taxable income, the depreciation of fixed assets calculated by enterprises according to regulations is allowed to be deducted. Depreciation deduction is not allowed for the following fixed assets: (1) Fixed assets other than houses and buildings that have not been put into use; (2) Fixed assets leased by way of operating lease; (3) Fixed assets leased by means of financial leasing; (4) Fixed assets that have been fully depreciated and still continue to be used; (5) Fixed assets unrelated to business activities; (six) separate valuation as fixed assets accounted for land; (7) Other fixed assets for which depreciation deduction is not allowed.

article 12 when calculating taxable income, the amortization expenses of intangible assets calculated by the enterprise in accordance with regulations are allowed to be deducted. Amortization expense deduction is not allowed for the following intangible assets: (1) Intangible assets whose self-developed expenses have been deducted when calculating taxable income; (2) Self-created goodwill; (3) Intangible assets unrelated to business activities; (4) Other intangible assets that cannot be deducted from amortization expenses.

Article 13 When calculating the taxable income, the following expenses incurred by an enterprise are regarded as long-term deferred expenses, which are amortized according to regulations, and are allowed to be deducted: (1) Reconstruction expenses of fixed assets that have been fully depreciated; (2) Expenditure on reconstruction of leased fixed assets; (3) Expenditure on major repairs of fixed assets; (4) Other expenses that should be regarded as long-term deferred expenses.