About print and distribute within the state planning layout focus in the field of software and integrated circuit design

Hair [2016] no. 2016 high branch

The provinces, autonomous regions and municipalities directly under the central government and cities under separate state planning development and reform commission, the competent department of industry and information technology, financial department (bureau), state administration of taxation and local taxation bureau:

For implementation of the state council concerning the further encourage the development of software industry and integrated circuit industry a number of policy of circular (guo fa [2011] no. 4), according to the ministry of finance, state administration of taxation and national development and reform commission, ministry of industry and information technology on the software and integrated circuit industry enterprise income tax preferential policy issues related to notice (caishui [2016] no. 49) requirements, is about the national layout key software and integrated circuit design field in matters related to notice the following:

A, major software field

(a) based software: the operating system, database, middleware.

(2) industrial software and services: research and development design, management and production control products and services.

(3) information security software products and the development and application of industrial control system design, integration, implementation and operation maintenance and other services.

(4) data analysis and processing software and data acquisition, analysis, processing, storage service.

(5) of the mobile Internet, mobile payment, map navigation, browser, digital creative class software, mobile application development tools and environment.

(6) embedded software (software to income ratio is not less than 50%).

(7) high technology service software: r&d, design, intellectual property, the examination and biological technology service software.

(eight) language information processing software: Chinese and minority language related text editing processing, speech recognition/synthetic, machine translation software.

(9) cloud computing: large public cloud IaaS, PaaS services.

Second, focus on integrated circuit design field

(a) high performance processor and FPGA chip.

(2) memory chips.

(3) the Internet and information security chip.

(4) EDA, IP and design services.

(5) chip industry.

Three, conform to caishui [2016] no. 49 (2) of article 5 of the, (2) of article 6 of the conditions of enterprises, such as the scope of business involves multiple areas, select only one of the areas to the tax authorities for the record. Choose sales (business) income accounts for the enterprise in the field of software product development and sales (business) or integrated circuit design sales (business) revenue ratio of not less than 20%.

Four, the national development and reform commission, ministry of industry and information technology in conjunction with the ministry of finance, taxation, according to the national industrial policy, planning and layout, in the field of dynamic adjustment.

This notice will come into effect from January 1, 2015.