How can software companies make full use of tax incentives? Tsinghua IT tells you

1. According to Cai Shui [2012] No. 27 "Notice on Further Encouraging the Development of Software Industry and Integrated Circuit Industry Enterprise Income Tax Policy".

2. Newly established integrated circuit design enterprises and qualified software enterprises in China shall be exempted from enterprise income tax from the first to second years from the first year to the fifth year after being identified, and enjoy the preferential period from December 31, 2017 from the profit year to the beginning of the preferential period.

3. Key software enterprises and integrated circuit design enterprises within the national planning layout can levy enterprise income tax at a reduced rate of 10% if they do not enjoy tax exemption in the current year.

4. The VAT collected and refunded by qualified software enterprises in accordance with the provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on the VAT Policy for Software Products (CS [2011] No. 100) shall be used by the enterprise for the research and development of software products and the expansion of reproduction and shall be separately accounted for, and can be regarded as non-taxable income and deducted from the total income when calculating the taxable income.

5. The employee training expenses of integrated circuit design enterprises and qualified software enterprises shall be separately accounted for and deducted according to the actual amount incurred in the calculation of taxable income.

6. If the software purchased by the enterprise meets the conditions for the recognition of fixed assets or intangible assets, it can be accounted for according to the fixed assets or intangible assets, and the depreciation or amortization period can be appropriately shortened, and the shortest can be 2 years (inclusive).

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Legal analysis: The preferential tax policies for the software industry include the levy of business tax on computer software registered with the National Copyright Administration and the transfer of copyright and ownership at the time of sale, and the levy of VAT on the sale of software products developed and produced by general VAT taxpayers.

Legal basis: Article 5 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection *** The competent tax department is in charge of the national tax collection and administration. Local State Taxation Bureaus and local taxation bureaus shall separately carry out collection and management in accordance with the scope of tax collection and management stipulated in the first place.

Legal analysis: The preferential tax policies for the software industry include the levy of business tax on computer software that has been registered with the National Copyright Administration and the transfer of copyright and ownership at the time of sale, and the levy of value-added tax on the sale of software products developed and produced by general VAT taxpayers.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection Article 5 The competent tax department is in charge of the national tax collection and management. The local State Taxation Bureaus and local taxation bureaus shall separately carry out the pre-collection management in accordance with the scope of tax collection and management stipulated in the first place.

Tax incentives for software development enterprises: 1The total amount of wages actually paid by software development enterprises is allowed to be deducted when calculating the taxable income.

2.Software development enterprises can deduct advertising expenses within the proportion of 8% of sales (business) income in each tax year, and the advertising expenses in excess of the proportion can be carried forward to subsequent tax years indefinitely. 3.

High-tech enterprises engaged in software development can deduct advertising expenses within 5 tax years from the date of registration and establishment, subject to the review of the competent tax authorities. Article 95 of the Regulations for the Implementation of the Enterprise Income Tax Law The additional deduction of R&D expenses referred to in Item (1) of Article 30 of the Enterprise Income Tax Law refers to the R&D expenses incurred by an enterprise for the development of new technologies, new products and new processes, and if the intangible assets are not included in the current profit or loss, 50% of the R&D expenses shall be deducted according to the actual deduction in accordance with the regulations; If an intangible asset is formed, it shall be amortized at 150% of the cost of the intangible asset.

Article 25 of the Enterprise Income Tax Law of the People's Republic of China The State shall give preferential treatment to enterprises for enterprises and projects that are to be supported and encouraged for development. Article 26 of the Enterprise Income Tax Law of the People's Republic of China The following income of an enterprise is tax-exempt income: (1) Interest income from treasury bonds; (2) Dividends, bonuses and other equity investment income among eligible resident enterprises; (3) A non-resident enterprise that has established an institution or place within the territory of China obtains dividends, bonuses and other equity investment income from the resident enterprise that is actually connected with the institution or venue; (4) The income of eligible non-profit organizations.