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Little knowledge: Which enterprises can become a dual software enterprise? Enjoy 0-3% tax rate!

2022-11-04

How to become a dual software enterprise? Enjoy tax exemption and refund policy!






"Double software certification" refers to software product evaluation and software enterprise evaluation; In addition to obtaining the certification qualification of software enterprises and software products, enterprises applying for dual software certification is also a way to protect the intellectual property rights of enterprises, and can also enable enterprises to enjoy the preferential tax policies provided by the state for the software industry.




As the national preference for this industry is more attractive, many enterprises that have not engaged in this field before are also trying to get involved in this industry to meet the official recognition so as to reduce their own enterprise tax costs when making tax planning. Here is a detailed introduction to the issues related to the recognition of dual soft enterprises.







01 Identification standard






(1) The enterprise legal person is an enterprise legal person established in China;




(2) Software development and production, system integration, application services and other corresponding technical services of enterprise computers are its business and main business income;




(3) There is more than one software product developed by the enterprise or owned by the enterprise with intellectual property rights, or technical services such as the integration of computer information systems that have passed the qualification level certification are provided;




(4) The technical personnel engaged in software product development and technical services account for at least 50% of the total number of employees of the enterprise;




(5) Having the technical equipment and business premises necessary for software development and corresponding technical services;




(6) Have the means and ability to ensure the quality of software products and technical services;




(7) The research and development funds for software technology and products account for more than 8% of the enterprise's annual software revenue;




(8) The sales revenue of software in one year accounts for more than 35% of the total annual revenue of the enterprise, of which the revenue of self-produced software accounts for more than 50%;




(9) The property rights of enterprises certified by Double Soft are clear, the management is standardized, and the laws and regulations are observed






02 Register Material List






Copy of duplicate of business license




Copy of legal person's ID card




Software Copyright Registration Certificate




Software evaluation report






03 List of certified materials






Copy of duplicate of enterprise business license




Balance sheet, income statement and cash flow statement (December of the previous year)




Software revenue invoice and contract corresponding to the invoice (software revenue accounts for more than 35% of the total revenue of the enterprise, half of which is self-developed software)




Detailed account of scientific research expenses (software revenue accounts for more than 8% of the total annual revenue)




List of personnel above junior college




Computer Software Copyright Registration Certificate






Analysis of common application scenarios and tax compliance planning suitable for enterprises:






At present, the state gives strong preferential and supportive policies in terms of taxation to dual soft enterprises, including: the actual VAT burden does not exceed 3%, the R&D expenses are 100% added and deducted, various preferential subsidies are available, and the technology transfer service fee is tax-free.






Which enterprises are suitable?






1. It is applicable to enterprises specializing in the software field or initially growing in this field.




2. It is suitable for those enterprises whose main business is not in this field, especially some enterprises with large scale and large flow. For example, some enterprises set up special subsidiaries to develop APP for internal management (such as inventory purchase, sales and inventory, attendance, etc.), and the main body transfers an appropriate amount of profits to its subsidiaries to reduce income tax.









If enterprises need to apply for dual software certification or solve more tax problems, please contact Yijiu experts for free consultation.

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