In order to promote the development of my country's software industry and integrated circuit industry, enhance the innovation capacity of information industry and international competitiveness, driving traditional industrial renovation and product upgrading, further promote the continued, rapid and healthy development of the national economy, and formulate the following policies.
Chapter 1 policy goals
Article 1 The policy guidance, encouraging funds, talents and other resources to further promote the rapid development of my country's information industry, and strive to achieve my country's software industry research and development and production capacity or close to the international advanced level. Article 2 Encourage domestic enterprises to make full use of international and domestic resources, and strive to develop two markets. After 5 to 10 years of hard work, domestic software products can meet most of the domestic market, and have a large number of exports; domestic integrated circuit products can meet most of the domestic market, and have a certain number of exports, and further shrink and developed countries The gap between development and production technology.
Chapter II Investment Finance Policy
The third multi-party financing fund will increase the investment in the software industry. (1) Establish a software industry risk investment mechanism to encourage risk investment in the software industry. Supported by national support, establishing venture capital companies, setting up venture capital funds. In the early stations, some seed funds can be arranged, and they will raise funds through socially targeted fundraising and absorbing domestic and foreign venture capital funds. Venture capital companies operate and manage in the operation of venture capital, and the software company shares can enter the market circulation on the same day of the software company listed transactions, but venture capital companies spoken by the software companies , Handle it according to relevant laws. (2) The "10th Five-Year Plan" plan is appropriately arranged in part of the basic construction funds for the software industry and the infrastructure construction and industrialization projects of the software industry and the integrated circuit industry. In the region of research power such as higher colleges, research institutes, software parks supported by the state are established. When the Ministry of Finance, the Ministry of Science and Technology, the Ministry of Information Industry, in the arrangement of the annual plan, should take part from the scientific and technological development funds to support basic software development, or as the incubation of the software industry.
Article 4 The software companies are listed in domestic and foreign financing creative conditions. (1) Open a securities market. Software companies are not divided into ownership, and all in accordance with the listing conditions of the stock market, it should be arranged. (2) Software companies with good market prospects and talent advantages, the ratio of intangible assets in the asset assessment can be agreed by the investor. (3) Support software enterprises to overseas listed financing. Software companies that are subject to overseas listing can be allowed to apply for listing funding.
Chapter III Tax Policy
Article 5 The state encourages to develop production software products in our country. For VAT, the general taxpayer sells its own software products. In 2010, a value-added tax is imposed on 17% of the statutory tax rate. The part of the actual tax burden is more than 3%, and the company is used to study and develop software products. And expand regeneration.
Article 6 Software companies set up in my country can enjoy corporate income tax preferential policies. After the new founding of software companies have been determined, they enjoy the promotional policy of "two free three halts" in the enterprise income tax.
Article 7 The key software companies in the national planning layout have not enjoyed the tax rate of 10% of tax rates. The list of key software enterprises in the national planning layout is determined by the State Planning Commission, the Ministry of Information Industry, the Ministry of Foreign Trade and Economic Cooperation and the State Taxation Administration.
Article 8 For the self-use equipment required for software enterprises, as well as technology (including software) and supporting parts, spare parts, invested in the contract with equipment, in addition to the imported commodity catalog of foreign investment projects, "and" domestic investment Outside the items of imported commodity catalogs that do not give taxes are exemplified, tariff and import link value-added tax can be exempted.
Article 9 Subsequent compensation and training costs can be preceded by the actual income tax before the actual income tax.
Chapter IV Industrial Technology Policy
Article 10 Support for developing major common common software and basic software. National Science and Technology Funds Key Support has fundamental, strategic, forward-looking and significant key common software technology research, mainly including operating systems, large database management systems, network platforms, development platforms, information security, embedded systems, large applications Basic software and common software such as software systems. The above software research and development projects belonging to the state support should be based on enterprises, and the production of school research is combined. By public bidding, select the preferred project bearer. Article 11 Support for domestic enterprises, research institutes, colleges and universities and foreign companies jointly establish research and development centers.
Chapter 5 Export Policy
Article 12 Software Exports Incorporate China Import and Export Bank Business Scope, and enjoy credit support for preferential interest rates; at the same time, the national export credit insurance agency should provide export credit insurance.
Article 13 Software products have an annual export volume of more than $ 1 million, can enjoy software self-employment rights.
Article 14 The Customs will provide convenient services for the production and development business of the software. In the Software Park supported by the country, the equipment used to simulate user environments is adopted for the equipment for simulation user environments in the software park design and service.
Article 15 According to the actual needs of key software companies to participate in international exchanges, simplify the entry and exit approval procedures for enterprises and high-level technicians, and appropriately extend the validity period. Specific methods are developed by the Ministry of Foreign Affairs with the relevant departments.
Article 16 Adapting Foreign Exchange Management Measures for Adapting Software Trade. According to the software product transaction (including software outsourcing processing), the export of software products is different from other products, customs and foreign exchange management methods, to meet the needs of software companies engaged in international business activities.
Article 17 Encouraging software export enterprises certified by GB / T19000-ISO9000 series quality assurance system certification and CMM (capability maturity model). Its certification fee is appropriately supported through the Central Foreign Trade Development Fund.
Chapter 6 Income Distribution Policy
Article 18 Software companies can determine the total amount of corporate wages and salary levels based on the economic benefits and social average salary of the country, according to relevant national laws and regulations.
Article 19 Establishing a III incentive mechanism of the income distribution of software enterprises, and encourages enterprises to grant scientific and technological personnel who have made outstanding contributions.
Article 20 Software companies can allow technical patents and scientific and technological achievements, and the stock will give the stock to inventors and contributors. The scientific and technological achievements formed by the enterprise can be distributed according to the "Promoting Science and Technology Achievements Transformation Law of the People's Republic of China", and the profits formed by the development of scientific technological achievements in the past 3 to 5 years will be distributed according to the proposed proportion of ratios. Patent technology and non-patented technologies from enterprises can be distributed directly from the enterprise.
Article 21 Software companies listed on the GEM, such as implementing senior management and technical backbone of the company, should disclose in the prospectus in the prospectus, and provide the Securities Exchange to the stock exchange according to the requirements of the listing rules of the GEM Illustrative material. The proportion of the above-mentioned share options in the shares of public release is determined by the company's board of directors.
Chapter VII Talent Attractive and Cultivation Policy
Article 22 The National Education Department shall further expand the development of software talent in accordance with market demand, and rely on the establishment of a batch of software talent training bases in colleges and institutions and research institutes. (1) Playing the advantages of domestic education resources, expanding the size of the software professional enrollment scale and multi-level cultivation software in the existing universities and secondary schools. At present, we must expand the development of advanced software talents such as Master, Ph.D., and encourage conditions for the establishment of software colleges; non-computer majors in science and engineering should set up software application courses and cultivate composite talents. (2) Adult education and amateur education (TV big, etc.) should establish or strengthen software professional teaching, actively support enterprises, research institutes and social forces to carry out various software technical training to strengthen the knowledge update and re-education of employees. Actively implement modern distance education in the conditioned sectors and regions. In engineering technicians technical title assessment, the software and computer application knowledge should be gradually incorporated into the assessment range. (3) The National Foreign Experts and the Ministry of Education set up a special fund to support high-level software researchers to go abroad, hired foreign software experts to give lectures and work. Article 23 Software System Analyzes and System Engineers entering the country's supported software parks, all of which have intermediate technical titles, or have a major invention, and is recommended by this unit and passed the relevant departments, shall be allowed to give himself and spouse and Minors settled in the site of the software park.
Article 24 The global talent strategy is implemented, attracting domestic and foreign software technicians to create software companies in China. The scientific and technological personnel of domestic colleges and research institutes, founded software companies, and relevant departments should give certain funding support. It should also relax conditions in personnel flow; foreign students and foreign workers create software companies in China, enjoy the country's software companies All preferential policies.
Chapter 8 Purchasing Policy
Article 25 The major project and key application systems of national investment shall be prioritized by domestic enterprises, and the domestic software system should be preferred under the same performance price ratio. When preparing a project budget, software and technical services should be used as a separate budget project and ensure that funds are in place.
Article 26 Enterprises and institutions purchased software, where the purchase cost reaches the fixed asset standard or constitutes an intangible asset, can be calculated in fixed assets or intangible assets, and the depreciation or amortization period can be properly shortened by the tax department. The minimum can be 2 years.
Article 27 The software purchased by government agencies shall be carried out in the way of government procurement, involving national sovereignty and economic security. Chapter 9 Software Enterprise Cognition System
Article 28 Software Enterprises have been developed by the Ministry of Information Industry, the Ministry of Education, the Ministry of Science and Technology, the Ministry of Science and Technology, the State Administration of Taxation.
Article 29 Software Enterprises implemented an annual review system. Enterprises that are unqualified annually, that is, the eligibility of its software companies, no longer enjoy the relevant preferential policies.
Article 30 The organization of software companies and the organization of annual review shall be detrimentally to be detailed by the Software Industry Association or related associations or relevant associations or related associations authorized by the competent authority department of the superior information industry. The list of software companies is initially selected by the industry association, reported to the authorized department of the same level, and will be officially announced after approved by the same level tax department.
Article 31 The Ministry of Information Industry and the National Quality and Technical Supervision Bureau are responsible for the formulation of software product national standards.
Chapter 10 Intellectual Property Protection
Article 32 The Administration of Copyright Administration should regulate and strengthen the software copyright registration system, encourage software copyright registration, and focus on the registered software in accordance with national law.
Article 33 In order to protect the legitimate rights and interests of Chinese and foreign copyright owners, any unit must not use unauthorized licensed software products in its computer system. Article 34 Increase the intensity of combating smuggling and piracy software, and strictly investigate and deal with organizational production, production and sales of pirated software. Since the second half of 2000, the Ministry of Public Security, the Ministry of Information, Ministry of Information, the National Industry and Commerce Bureau, the State Intellectual Property Office, the State Copyright Administration, and the State Taxation Administration to regularly carry out the special struggle of joint attack of pirated software.
Chapter 11 Industry Organization and Industry Management
Article 35 The competent department of information industry at all levels implemented industry management and supervision of the software industry.
Article 36 The competent authority of the information industry should give full play to the role of the Software Industry Association in market surveys, information exchange, consultation, industry self-discipline, intellectual property protection, qualification identification, policy research, and promote the healthy development of the software industry. Article 37 Software Industry Associations The funds needed to carry out activities are mainly borne by the association. Apply for the competent authorities, and the finance can also be appropriately supported.
Article 38 Software Industry Associations must perform the identification functions of software companies that they undertake in accordance with the principles of public, fair and fairness.
Article 39 The output value and export amount of software products are included in the country's statistical scope and listed separately in the information industry directory.
Chapter 12 Integrated Circuit Industry Policy
Article 48 Encourages integrated circuit manufacturers in China and foreign countries in China. Anyone eligible, relevant departments should be approved in accordance with procedures.
Article 41Suvia Taxes selling its own integrated circuit products (including single crystal silicon wafers) for the VAT, the number-containing amount of the statutory tax rate is imposed on the 17% statutory tax rate, which is more than 6% of the actual tax burden. Level retreat, is used by the enterprise to study new integrated circuits and expand regeneration.
Article 42 An integrated circuit manufacturer in accordance with one of the following conditions shall be implemented in an enforcement of tax preferential policies to encourage foreign companies on energy and traffic investment. (1) The investment exceeds 8 billion yuan; (b) The integrated circuit line is less than 0.25 microns.
Article 43 If a manufacturer of Article 42, the customs shall provide customs clearance. The specific method is developed by the General Administration of Customs.
Article 44 VAT, consumables, exemption tariffs and imported links VAT in accordance with Article 42 of the production enterprises in accordance with Article 42. The Ministry of Information Industry will be responsible for the relevant departments of the State Planning Commission, the Foreign Trade and Economic Cooperation Department, the General Administration of Foreign Trade, and to formulate the tax-free commodity catalog, reported to the State Council for approval.
Article 45 is to avoid exchange rate risks, allowing companies that meet the provisions of Article 42 will be prepared for re-investment in China to deposit profits in foreign currency methods into special accounts, and supervised by foreign exchange management departments.
Article 46 The depreciation period of productive equipment in an integrated circuit manufacturer can be 3 years.
Article 47 The integrated circuit manufacturer introduces an integrated circuit technology and a complete production equipment, a single imported integrated circuit dedicated equipment and instrument, and an industry, product and technical catalog of the "Foreign Investment Industry Guidance Catalog" and "Current National Key Encourage Development. "The relevant regulations are handled, exempt from import tariffs and import link value-added tax.
Article 48 Integrated circuits designed by the design enterprise in the territory, such as the fact that there is indeed possible production in the territory, can produce chips abroad, and its processing contracts (including specifications, quantity) are temporarily susirus Tax rate collection.
Article 49 The identification of integrated circuit enterprises shall be determined by the integrated tax authorities after obtaining the opinions of the same level tax department.
Article 50 The integrated circuit design products are dearded by software products, subject to legal protection in terms of intellectual property. The state encourages the evaluation and registration of integrated circuit design products. Article 51 The integrated circuit design industry is related to the software industry and the applicable software industry.
Chapter 13:
Article 52 You can enjoy this policy without a software company and integrated circuit enterprises established in our country. Article 53. This policy is implemented from the date of issuance.
