Software enterprise
Introduction of policy
Qualified software enterprises can enjoy 2-year exemption and 3-year half-reduction on CIT, whilst key software enterprises can enjoy 10% preferential CIT rate if they are not enjoying tax exemption in that year. Software enterprises should meet regulatory requirements on personnel, core technology, R&D expenses, software sales (operating) income, IP rights, resources and facilities for software development, etc. Requirements for key software enterprises are higher than those for software enterprises.
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