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Provinces, autonomous regions, municipalities, separately listed cities (bureaus), state and local taxation bureaus of Customs Guangdong Branch, directly under the Customs:
To implement the "State Council on the issuance of software and IC industries to encourage the development of a number of policy notice" (Guo Fa [2000] No. 18) of the spirit, and promote China's software industry and integrated circuit industries, and enhance innovation capability and international information industry competitiveness is to encourage the development of the software industry and IC industry to notify the relevant tax policies are as follows:
First, encourage the development of software industry on tax policy
(A) Since June 24, 2000 until the end of 2010, on the value added tax general taxpayer to sell their own development and production of software products, according to the statutory tax rate of 17% VAT, the actual tax burden than their value-added tax 3% of the part of the implementation of Jizhengjitui policy. The tax rebates by the enterprises for research and development of software products and expanded reproduction, is not taxable income as corporate income tax, no corporate income tax.
Value-added tax general taxpayer will import the software to convert other localized modified external sales, the sales of the software can be developed and produced in accordance with its own software products to enjoy Jizhengjitui the relevant provisions of the tax incentives.
Localization refers to the transformation of imported software re-design,[link widoczny dla zalogowanych], improvement, conversion, etc., simply on the import of Chinese processing software and then sold are not included.
Or entrust the export market, sales to the export of export of software products,[link widoczny dla zalogowanych], do not apply VAT Jizhengjitui approach.
(B) of China in the new software production enterprises have been determined, the first profitable year since the first year and second year exemption from corporate income tax, the third to fifth year corporate income tax.
(Iii) the focus of state planning software production enterprises, such as did not enjoy duty-free concessions, reduced rate of 10% enterprise income tax.
(D) software producers of wages and training costs, according to the amount of actual taxable income in the calculation of the amount deducted.
(V) certified software manufacturers for their own use imported equipment and import of equipment under the contract with the technology (including software) and supporting parts, spare parts, do not need to issue a confirmation, do not take the total investment, with the exception of the State Council issued [1997] 37 document stipulates that "foreign investment projects are not tax-free imported goods catalog" and "domestic investment projects are not duty-free imports directory" listed in the goods, the customs duties and import VAT.
(F) purchased software enterprises, where the acquisition cost of fixed assets, standard or form of intangible assets, fixed assets or intangible assets can be carried out in accordance with accounting. Funded enterprises approved by the competent tax authorities; investment of 3,000 million U.S. dollars of foreign investment enterprises, the report approved by the State Administration of Taxation; investment of 3,000 million U.S. dollars of foreign-invested enterprises by the competent tax authorities, the depreciation or amortization off period may be appropriately shortened to 2 years.
(G) integrated circuit design enterprises are deemed to software companies, software companies enjoy the related tax policy.
The system integrated circuit design, logic design and performance requirements into specific physical layout of the process.
Second, on the integrated circuit industry to encourage the development of tax policy
(A) Since June 24, 2000 until the end of 2010, on the value added tax general taxpayer to sell their own production of IC products (including monocrystalline silicon wafers), the statutory tax rate of 17% VAT levied on the actual tax burden of its value-added part of the implementation of more than 6% Jizhengjitui policy. The tax rebates by the enterprises for research and development of integrated circuit products and expanded reproduction, is not taxable income as corporate income tax, no corporate income tax.
Integrated circuits is the electrical components through a specific process will be integrated in a semiconductor chip or ceramic substrate, packaged in an enclosure, circuit or system to perform a specific function of the product.
Was single crystal silicon film is the state of semiconductor silicon materials.
Or entrust the export market, sales of integrated circuit products to export enterprises, value-added tax does not apply Jizhengjitui approach.
(B) the production of IC manufacturing equipment, domestic-funded enterprises approved by the competent tax authorities; investment of 3,000 million U.S. dollars of foreign investment enterprises, the report approved by the State Administration of Taxation; investment of 3,000 million U.S. dollars of foreign investment enterprises by the competent tax authorities, the depreciation period may be appropriately shortened to 3 years.
(C) investment of more than 8 billion yuan, or integrated circuit line width of less than 0.25UM IC manufacturing enterprises can enjoy the following tax incentives:
1, by encouraging foreign investors to the energy,[link widoczny dla zalogowanych], transport investment tax preferential policy.
2, the production of raw materials imported for personal use,[link widoczny dla zalogowanych], consumables, exempt from customs duties and import VAT.
Meet the above requirements of IC manufacturing enterprises, the customs clearance facilities should be provided.
(D) of the IC manufacturing enterprises have been determined to introduce integrated circuit technology and complete sets of production equipment, special equipment for individual imports of integrated circuits and devices, with the exception of the State Council Development [1997] 37 document stipulates that the "foreign-invested enterprises shall be exempted Import Catalog "and" domestic investment projects are not duty-free imports directory "listed in the goods, the customs duties and import VAT.
(E) the design of integrated circuits integrated circuit design companies, such as in the territory does not produce, the chip can be manufactured abroad, and its processing contracts (including specifications, quantity) recognized by the industry department, the temporary tariff rate preferential import tariffs .
Third, with regard to tax administration
(A) identify standards for software enterprises jointly by the Ministry of Information Industry, Ministry of Education, Science and Technology, State Administration of Taxation and other departments concerned. By the prefectural (city) level and above the software industry association or associations primaries, at the same level of information industry department review and sign the approval of the tax department at the same level included in the official publication of the list of software enterprises can enjoy preferential taxation policies.
The focus of state planning list of software companies by the State Planning Commission,[link widoczny dla zalogowanych], Ministry of Information Industry, Ministry of Foreign Trade and the State Administration of Taxation jointly determined.
(B) integrated project approval by the department to seek the views of the same level determined by the tax department of IC manufacturing enterprises can enjoy preferential taxation policies.
Comply with the Article II (c) of the conditions of the IC duty-free catalog by the Ministry of Information Industry jointly with the State Planning Commission, Economic and Trade Commission, General Administration of Customs and other departments drafted by the State Council for approval before implementation.
(C) identification of integrated circuit design enterprises and management of the enterprise identified by the software implementation of management practices.
(D) Value added tax general taxpayer in the sale of computer software, integrated circuits (including silicon wafers), while sales of other goods, computer software, integrated circuits (including silicon wafers) is difficult to separate accounting of the amount of input tax shall be in accordance with the development and production of computer software, integrated circuits (including silicon wafers) or the actual cost of sales ratio to determine its share of the input tax.
(E) software enterprises and integrated circuit production enterprises annual appraisal system, which examined the failure of the company, cancel its software business or the qualifications of IC manufacturing enterprises, and no longer enjoy preferential taxation policies.
Enjoy preferential tax policies granted and the abolition of the enterprise, once identified, should immediately notify the local competent Customs.
On software, integrated circuits and software, integrated circuit enterprise specific management measures shall be formulated.
This notice is not effective time of the policy clearly, all from 1 July 2000 onwards implementation. Prior provisions are inconsistent with this notice, this Circular shall prevail.
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