IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 02 Sep 2013 | Removal date: open ended
Still in force

Tax or social insurance relief

On 4 September 2013, the Ministry of Commerce, Ministry of Finance, Ministry of Industry and Information Technology, State Administration of Taxation and National Development and Reform Commission jointly released the "Interim Measures for the Recognition and Administration of the Key Software Enterprises and Integrated Circuit Design Enterprises Covered by the National Planning Layout Scheme" (Fagaibangaoji'2013' No.2127).
 
Under Chapter 2, Article 6.3 of this document, software producers with anual exports no less than USD 5 million and export income accounting for more than 50% of its total annual income are eligible to apply for the Key Software Enterprises status covered by the National Planning Layout Scheme.
 
Qualified Key Enterprises are granted with Corporate Income Tax reductions according to the Notice on Enterprise Income Tax Policies for Further Encouraging the Development of Software and Integrated Circuit Industries. (Caishui'2012' No.27).
 
The described scheme is an implementation of the Notice of the Ministry of Financeand the State Administration of Taxation on Enterprise Income TaxPolicies for Further Encouraging the Development of Software andIntegrated Circuit Industries (Caishui'2012' No.27).

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

369 Other plastics products
8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other
854720 Insulating fittings of plastics
372 Non-structural ceramic ware
8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other
854710 Insulating fittings of ceramics
452 Computing machinery & parts
8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.
847130 Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display
847141 Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined
847149 Other, presented in the form of systems
847150 Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit : storage units, input units, output units
847160 Input or output units, whether or not containing storage units in the same housing
847170 Storage units
847180 Other units of automatic data processing machines
847190 Other
469 Other electrical equipment & parts
8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other
854790 Other

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