Double soft enterprise evaluation

First, what is a "double soft" enterprise:

Double software certification refers to the registration of software products and the identification of software enterprises, and the enterprises that have been recognized and successful by double software are double software enterprises. Four programs: ";Software copyright registration", "Software product testing", "Software product evaluation", "software enterprise evaluation";.

Second, what are the conditions for applying for "double soft" enterprises:

 1. The number of employees who have signed labor contract relations and have college degree or above shall account for not less than 40% of the average total number of employees in the month of the enterprise, and the proportion of research and development personnel shall not less than 20% of the average total number of employees in the month of the enterprise;
  2. Possess core key technologies, and carry out business activities on this basis, and the total research and development expenses of the current year account for no less than 6% of the total sales (operating) income of the enterprise; The proportion of R&D expenses incurred by the enterprise in China shall not be less than 60% of the total R&D expenses;
  3. The proportion of software product development and sales (operating) income in the total revenue of the software enterprise is generally not less than 50% (the proportion of embedded software product and information system integration product development and sales (operating) income in the total revenue of the enterprise is not less than 40%). The proportion of software product independent development and sales (operating) income in the total revenue of the enterprise is generally not less than 40% (embedded software product and information system integration product development and sales (operating) income in the total revenue of the enterprise is not less than 30%);
  4. The main business has independent intellectual property rights, and the software products have testing certification materials issued by software testing institutions recognized by provincial software industry authorities and the Software Product Registration Certificate issued by software industry authorities or the Software Product Evaluation Certificate issued by software industry associations;
  5, have the means and ability to ensure the quality of design products, and establish a quality management system in line with the requirements of integrated circuit or software engineering and provide effective operation of the process documentation;
  6, with integrated circuit design or software development suitable for the production and business sites, hardware and software facilities and other development environment (such as EDA tools, legal development tools, etc.), as well as the technical support environment related to the services provided.

Third, the benefits of "double soft" certification

Fourth, double soft "enterprise preferential policies:

1, "two free, three halved". After the qualified software enterprises are identified, the first and second year of the profit year will be exempted from the enterprise income tax, and the third year to the fifth year will be halved.

2, the key software production enterprises within the national planning layout, such as the year did not enjoy tax exemption, reduced by 10%

Corporate income tax is levied at the tax rate.

(3) The staff training expenses of the identified software enterprises may be deducted when calculating the taxable income amount according to the actual amount incurred; (Pre-tax deduction)

4, at the same time with the double soft enterprise qualification and the national high-tech enterprise qualification of the company, can choose one of the more favorable tax policy implementation, not superimposed, can not enjoy the 15% tax rate of half of the tax.

5. The filing information to be submitted to the tax Bureau to enjoy the preferential treatment:

1) A03051 "Enterprise Income Tax Preferential Matters Filing Form";

2) The list of major software products or technical services developed and sold by the enterprise;

3) For enterprises whose main business is software product development, provide valid documents of independent intellectual property rights such as software copyright or patent rights of at least one main product, as well as software product test reports provided by third-party testing institutions; The main business only provides core technical instructions for technical service enterprises;

Let's wait.

Vi. VAT collection and refund:

1. General VAT taxpayers selling their own developed and produced software products, levied VAT at a rate of 17%, the part of their actual VAT tax burden of more than 3% shall be taxed and refunded. The refunded tax shall be used by the enterprise for research and development of software products and expansion of reproduction, and shall not be regarded as taxable income of enterprise income tax and shall not be subject to enterprise income tax.

* The invoicing content of the sales invoice must match the name of the software on the software copyright

2. After localization and transformation of imported software products, the software products sold may enjoy the VAT policy stipulated in the first paragraph of this article. Localization transformation refers to the redesign, improvement, transformation, etc., of imported software products, excluding the simple hanzi processing of imported software products.

Vii. Other benefits

1. Prioritize research and development projects, and encourage software enterprises and integrated circuit enterprises to establish industrial technology innovation strategic alliances that combine production, study and research.

2. Give full play to the guiding role of major national science and technology projects, and vigorously support the research and development of major key technologies of software and integrated circuits.

3. Software export is included in the business scope of the Export-Import Bank of China, and enjoys credit support at preferential interest rates.

4. Software enterprises whose annual export value of software products exceeds $1 million may enjoy the right to export software for their own use.