How can Suzhou enterprises enjoy tax benefits after successfully applying for software enterprises? Besides the well-known tax preferential policy of "two exemptions and three and a half fold", what preferential policies can software enterprises enjoy? Xiaobian organizes Suzhou enterprises:
First, the relevant rules of preferential policies
According to the Notice of the State Administration of Taxation on Issues Related to Implementing the Preferential Policy of Income Tax for Software Enterprises (Notice No.43 of the State Administration of Taxation in 2013):
1. The preferential policy of software enterprise income tax is applicable to software enterprises that implement the method of audit collection.
2. The total revenue of software enterprises refers to the total revenue of Article 6 of the Enterprise Income Tax Law.
3. The profit-making year of a software enterprise refers to the tax-paying year in which the first taxable income is greater than zero after the software enterprise starts production and operation, including the tax-paying year in which the enterprise income tax is subject to the approved collection method.
The time limit for software enterprises to enjoy the preferential tax reduction and exemption shall be calculated one after another, and shall not be interrupted due to losses or other reasons.
Second, the enterprise income tax is exempted from three and a half fold
According to the "Notice of the Ministry of Finance and the State Administration of Taxation on the Policy of Further Encouraging the Development of Enterprise Income Tax in Software Industry and Integrated Circuit Industry" (Cai Shui [2012] No.27), the newly established software enterprises in China that meet the conditions shall calculate the preferential period from the profit-making year before December 31, 2017. The enterprise income tax shall be exempted from the first year to the second year, and the enterprise income tax shall be levied at half the statutory tax rate of 25% from the third year to the fifth year, and shall be enjoyed until the expiration.
Staff training expenses of qualified software enterprises shall be accounted separately and deducted when accounting taxable income according to the amount generated by practice.
Software purchased by an enterprise that meets the recognition conditions of fixed assets or intangible assets can be accounted for according to fixed assets or intangible assets, and its depreciation or amortization period can be shortened appropriately, and the shortest period can be 2 years (inclusive).
Third, other tax incentives
According to the "Notice of the Ministry of Finance and the State Administration of Taxation on the Policy of Value-added Tax on Software Products" (Cai Shui [2011] No.100): the general taxpayer of value-added tax sells its own software products at a tax rate of 17% (according to the rules of Cai Shui [2018] No.32, adjusted to 16% from May 1, 2018). After the VAT is levied, the part of its VAT practice tax burden exceeds 3%,
