Software Enterprise

 Software companies that: (1) established by law in our country corporate; (2) development and production of computer software, systems integration, application services and other appropriate business and technical services for the main business income; (3) has a or more by the companies to develop or intellectual property rights by the business software products, or provide computer information system by the level of qualification certified integration and other technical services; and (4) in software product development and technical services technical personnel of the total number of enterprise employees, of not less than 50%; (5) has engaged in software development and operational requirements of the corresponding technical services such as technical equipment and premises; (6) the quality of software products and technical services to ensure the quality of the means and capabilities; (7) Software Technology and product research and development funds accounted for more than 8% of companies in software revenue; (8) annual software sales revenue accounted for more than 35% of the company total revenue. Among them, the self-produced software revenue accounted for more than 50 percent of software sales; (9) the enterprise property rights, management practices and compliance. Software enterprise certification benefits: 1, through wage and training costs that the software manufacturers, according to the actual amount deducted 2 when calculating the taxable income of our country new software production companies have been determined, since the beginning of eligible Annual interest from the first year and second year exemption from corporate income tax, the third to fifth year corporate income tax.