>>>welcome 河南大学, You have logged in.
Logout History Contact us  
Font Size:  A A A Search “Fabao” Window English 中文 = 简体  繁体
  Favorite   DownLoad   Print
 
Announcement of the Ministry of Finance and the State Taxation Administration on Enterprise Income Tax Policies for Integrated Circuit Design and Software Industries [Effective]
财政部、税务总局关于集成电路设计和软件产业企业所得税政策的公告 [现行有效]
【法宝引证码】

Announcement of the Ministry of Finance and the State Taxation Administration on Enterprise Income Tax Policies for Integrated Circuit Design and Software Industries 

财政部、税务总局关于集成电路设计和软件产业企业所得税政策的公告

(Announcement No. 68 [2019] of the Ministry of Finance and the State Taxation Administration) (财政部、税务总局公告2019年第68号)

For the purpose of supporting the development of integrated circuit design and software industries, the relevant enterprise income tax policies are hereby announced as follows: 为支持集成电路设计和软件产业发展,现就有关企业所得税政策公告如下:
I. For an eligible integrated circuit design enterprise or software enterprise legally formed, the preferential period shall be calculated from the first profit-making year prior to December 31, 2018. It shall be exempted from enterprise income tax for the first two years of the preferential period and pay enterprise income tax at the reduced rate of half of the statutory rate of 25% from the third year to the fifth year until the expiry of the preferential period.   一、依法成立且符合条件的集成电路设计企业和软件企业,在2018年12月31日前自获利年度起计算优惠期,第一年至第二年免征企业所得税,第三年至第五年按照25%的法定税率减半征收企业所得税,并享受至期满为止。
II. For the purpose of Article I of this Announcement, “eligible” means meeting the conditions as prescribed in the Notice of the Ministry of Finance and the State Taxation Administration on Enterprise Income Tax Policies for Further Encouraging the Development of Software and Integrated Circuit Industries (No.27 [2012], MOF) and the Notice of the Ministry of Finance, the State Taxation Administration, the National Development and Reform Commission and the Ministry of Industry and Information Technology on Issues Concerning Preferential Enterprise Income Tax Policies for Software and Integrated Circuit Industries (No. 49[2016], MOF).   二、本公告第一条所称“符合条件”,是指符合《财政部 国家税务总局关于进一步鼓励软件产业和集成电路产业发展企业所得税政策的通知》(财税〔2012〕27号)和《财政部 国家税务总局 发展改革委 工业和信息化部关于软件和集成电路产业企业所得税优惠政策有关问题的通知》(财税〔2016〕49号)规定的条件。
 特此公告。
Ministry of Finance 财政部
State Taxation Administration 税务总局
May 17, 2019 2019年5月17日
     
     
【法宝引证码】        北大法宝en.pkulaw.cn
Message: Please kindly comment on the present translation.
 
Confirmation Code:
Click image to reset code
 
  Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. Lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials as we dynamically expand content.
 
Home | About us | Disclaimer | Chinese