Guofa [2000] No. 18
The first chapter of the first chapter, through policy guidance, encourages funds, talents and other resources to invest in the software industry and integrated circuit industry, further promote the rapid development of China's information industry, and strive to make China's software industry research and development and production capacity reach or close to the international advanced by 2010. Level, and make China's integrated circuit industry become one of the world's major development and production bases.
Article 2 Encourage domestic enterprises to make full use of both international and domestic resources, and strive to open up two cities. After 5 to 10 years of hard work, domestic software products can meet most of the domestic market demand and have a large number of exports; domestic integrated circuit products can Meet most of the domestic market demand, and have a certain amount of exports, while further narrowing the gap between development and production technology in developed countries.
Chapter II Investment and Financing Policy Article 3: Raise funds from various sources and increase investment in the software industry.
(1) Establish a risk investment mechanism for the software industry and encourage venture capital investment in the software industry. Supported by the state, a venture capital company was established and a venture capital fund was established. In the early stage, some countries can arrange some seed funds, and at the same time raise funds through social targeted stock raising and absorption of domestic and foreign venture capital funds. The venture capital company operates and manages in an enterprise-based manner according to the operating rules of venture capital. The shares of the software companies it holds enter the market on the day of the listing and trading of the software company, but the venture capital company is the promoter of the software enterprise. Handled in accordance with relevant laws and regulations.
(2) Some of the budgetary capital construction funds are appropriately arranged in the “10th Five-Year Plan†for infrastructure construction and industrialization projects in the software industry and integrated circuit industry. In areas where scientific research institutions such as universities and research institutes are concentrated, several software parks supported by the state are established. When planning the annual plan, the State Planning Commission, the Ministry of Finance, the Ministry of Science and Technology, and the Ministry of Information Industry should allocate a portion of their scientific and technological development funds to support basic software development or as a start-up fund for the software industry.
Article 4 creates conditions for software companies to raise funds at home and abroad.
(1) Opening up the GEM of the securities market as soon as possible. Software companies, regardless of the nature of ownership, should be prioritized if they meet the conditions for listing on the GEM of the securities market.
(2) For software enterprises with good market prospects and talent advantages, the proportion of intangible assets to net assets in asset assessment may be agreed by the investors themselves.
(3) Supporting software companies to go public overseas for financing. Software companies that have been audited to meet the qualifications for overseas listing may be allowed to apply for listing and financing abroad.
Chapter III Tax Policy
Article 5 The State encourages the development and production of software products in China. For VAT general taxpayers to sell their own software products developed and produced by themselves, the value-added tax shall be levied at the statutory tax rate of 171 before 2010, and the part with an actual tax burden of more than 3% shall be refunded immediately, and the enterprise shall be used for research and development of software products and Expand reproduction.
Article 6 Software enterprises established in China may enjoy preferential corporate income tax policies. After the newly established software company is recognized, it will enjoy the preferential policy of “two exemptions and three reductions†for corporate income tax from the profit-making year.
Article 7 For the key software enterprises within the national planning layout, the enterprise income tax shall be levied at the rate of 101 without the tax exemption discount. The list of key software enterprises within the national planning layout shall be determined jointly by the State Planning Commission, the Ministry of Information Industry, the Ministry of Foreign Trade and Economic Cooperation and the State Administration of Taxation.
Article 8: The self-use equipment required for the import of software enterprises, as well as the technology (including software) and the matching parts and spare parts imported with the equipment according to the contract, except for the list of imported goods that are not exempt from tax for commercial investment projects and domestic investment. In addition to the goods in the Catalogue of Imported Goods that are not exempt from tax, the customs duties and import value-added tax are exempt.
Article 9 The remuneration and training expenses of software enterprise personnel may be paid before the enterprise income tax according to the actual amount incurred.
Chapter IV Industrial Technology Policy
Article 10 supports the development of major common software and basic software. The National Science and Technology Fund supports the research and development of basic, strategic, forward-looking and major key common software technologies, including operating systems, large-scale database management systems, network platforms, development platforms, information security, embedded systems, and large-scale Basic software and common software such as application software systems. The above-mentioned software research and development projects supported by the state shall be based on enterprises, combining production, study and research, and selecting the project undertakers through public bidding.
Article 11 Supports the establishment of research and development centers jointly by domestic enterprises, research institutes, universities and foreign enterprises.
Chapter V Export Policy Article 12 Software exports shall be included in the scope of China's Export-Import Bank business and enjoy credit support at preferential interest rates; meanwhile, the State Export Credit Insurance Agency shall provide export credit insurance.
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Article 13 Software enterprises whose annual export value of software products exceeds 1 million US dollars may enjoy the right to self-export of software.
Article 14 The Customs shall provide convenient services for the production and development of software. In the state-supported software park, when establishing a research and development center for the design and service of foreign customers' software, the company shall adopt the bonded measures for the equipment used to simulate the user environment.
Article 15 According to the actual needs of key software enterprises to participate in international exchanges, the high and middle-level management personnel and senior and middle-level technical personnel of the enterprise shall simplify the procedures for entry and exit examination and approval, and extend the validity period appropriately. The specific measures shall be formulated separately by the Ministry of Foreign Affairs in conjunction with relevant departments.
Article 16 Adopt foreign exchange management measures that are adapted to the characteristics of software trade. According to the characteristics of software product transactions (including software outsourcing processing), foreign trade, customs and foreign exchange management methods different from other products are implemented for software product exports to meet the needs of software companies engaged in international business activities.
Article 17 Encourage software export-oriented enterprises to pass the GB/T19000-ISO 9000 series quality assurance system certification and CMM (capacity to encourage the development of software industry and integrated circuit industry) to promote the development of China's software industry and integrated circuit industry, and increase information Industrial innovation capability and international competitiveness transformation and product upgrading, further promote the sustained, rapid and healthy development of the national economy, and formulate the following policies. The policy objectives drive the traditional industry maturity model certification. The certification fees are appropriately supported by the Central Foreign Trade Development Fund.
The first chapter of the first chapter, through policy guidance, encourages funds, talents and other resources to invest in the software industry and integrated circuit industry, further promote the rapid development of China's information industry, and strive to make China's software industry research and development and production capacity reach or close to the international advanced by 2010. Level, and make China's integrated circuit industry become one of the world's major development and production bases.
Article 2 Encourage domestic enterprises to make full use of both international and domestic resources, and strive to open up two cities. After 5 to 10 years of hard work, domestic software products can meet most of the domestic market demand and have a large number of exports; domestic integrated circuit products can Meet most of the domestic market demand, and have a certain amount of exports, while further narrowing the gap between development and production technology in developed countries.
Chapter II Investment and Financing Policy Article 3: Raise funds from various sources and increase investment in the software industry.
(1) Establish a risk investment mechanism for the software industry and encourage venture capital investment in the software industry. Supported by the state, a venture capital company was established and a venture capital fund was established. In the early stage, some countries can arrange some seed funds, and at the same time raise funds through social targeted stock raising and absorption of domestic and foreign venture capital funds. The venture capital company operates and manages in an enterprise-based manner according to the operating rules of venture capital. The shares of the software companies it holds enter the market on the day of the listing and trading of the software company, but the venture capital company is the promoter of the software enterprise. Handled in accordance with relevant laws and regulations.
(2) Some of the budgetary capital construction funds are appropriately arranged in the “10th Five-Year Plan†for infrastructure construction and industrialization projects in the software industry and integrated circuit industry. In areas where scientific research institutions such as universities and research institutes are concentrated, several software parks supported by the state are established. When planning the annual plan, the State Planning Commission, the Ministry of Finance, the Ministry of Science and Technology, and the Ministry of Information Industry should allocate a portion of their scientific and technological development funds to support basic software development or as a start-up fund for the software industry.
Article 4 creates conditions for software companies to raise funds at home and abroad.
(1) Opening up the GEM of the securities market as soon as possible. Software companies, regardless of the nature of ownership, should be prioritized if they meet the conditions for listing on the GEM of the securities market.
(2) For software enterprises with good market prospects and talent advantages, the proportion of intangible assets to net assets in asset assessment may be agreed by the investors themselves.
(3) Supporting software companies to go public overseas for financing. Software companies that have been audited to meet the qualifications for overseas listing may be allowed to apply for listing and financing abroad.
Chapter III Tax Policy
Article 5 The State encourages the development and production of software products in China. For VAT general taxpayers to sell their own software products developed and produced by themselves, the value-added tax shall be levied at the statutory tax rate of 171 before 2010, and the part with an actual tax burden of more than 3% shall be refunded immediately, and the enterprise shall be used for research and development of software products and Expand reproduction.
Article 6 Software enterprises established in China may enjoy preferential corporate income tax policies. After the newly established software company is recognized, it will enjoy the preferential policy of “two exemptions and three reductions†for corporate income tax from the profit-making year.
Article 7 For the key software enterprises within the national planning layout, the enterprise income tax shall be levied at the rate of 101 without the tax exemption discount. The list of key software enterprises within the national planning layout shall be determined jointly by the State Planning Commission, the Ministry of Information Industry, the Ministry of Foreign Trade and Economic Cooperation and the State Administration of Taxation.
Article 8: The self-use equipment required for the import of software enterprises, as well as the technology (including software) and the matching parts and spare parts imported with the equipment according to the contract, except for the list of imported goods that are not exempt from tax for commercial investment projects and domestic investment. In addition to the goods in the Catalogue of Imported Goods that are not exempt from tax, the customs duties and import value-added tax are exempt.
Article 9 The remuneration and training expenses of software enterprise personnel may be paid before the enterprise income tax according to the actual amount incurred.
Chapter IV Industrial Technology Policy
Article 10 supports the development of major common software and basic software. The National Science and Technology Fund supports the research and development of basic, strategic, forward-looking and major key common software technologies, including operating systems, large-scale database management systems, network platforms, development platforms, information security, embedded systems, and large-scale Basic software and common software such as application software systems. The above-mentioned software research and development projects supported by the state shall be based on enterprises, combining production, study and research, and selecting the project undertakers through public bidding.
Article 11 Supports the establishment of research and development centers jointly by domestic enterprises, research institutes, universities and foreign enterprises.
Chapter V Export Policy Article 12 Software exports shall be included in the scope of China's Export-Import Bank business and enjoy credit support at preferential interest rates; meanwhile, the State Export Credit Insurance Agency shall provide export credit insurance.
[Page]
Article 13 Software enterprises whose annual export value of software products exceeds 1 million US dollars may enjoy the right to self-export of software.
Article 14 The Customs shall provide convenient services for the production and development of software. In the state-supported software park, when establishing a research and development center for the design and service of foreign customers' software, the company shall adopt the bonded measures for the equipment used to simulate the user environment.
Article 15 According to the actual needs of key software enterprises to participate in international exchanges, the high and middle-level management personnel and senior and middle-level technical personnel of the enterprise shall simplify the procedures for entry and exit examination and approval, and extend the validity period appropriately. The specific measures shall be formulated separately by the Ministry of Foreign Affairs in conjunction with relevant departments.
Article 16 Adopt foreign exchange management measures that are adapted to the characteristics of software trade. According to the characteristics of software product transactions (including software outsourcing processing), foreign trade, customs and foreign exchange management methods different from other products are implemented for software product exports to meet the needs of software companies engaged in international business activities.
Article 17 Encourage software export-oriented enterprises to pass the GB/T19000-ISO 9000 series quality assurance system certification and CMM (capacity to encourage the development of software industry and integrated circuit industry) to promote the development of China's software industry and integrated circuit industry, and increase information Industrial innovation capability and international competitiveness transformation and product upgrading, further promote the sustained, rapid and healthy development of the national economy, and formulate the following policies. The policy objectives drive the traditional industry maturity model certification. The certification fees are appropriately supported by the Central Foreign Trade Development Fund.
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