Saturday   October  21, 2017
Issued by the State Council on Further Encouraging the development of software and integrated circuit industries some policy notice
      source: 市招商局

 

The provinces, autonomous regions, municipalities directly under the Central People's government, ministries and commissions of the State Council, orgnaization of each directly under:

Now will " further encourage software industry and integrated circuit industry to development " issued to you, carry out seriously please carry out.

Software industry and integrated circuit industry is a country strategical burgeoning industry, it is national economy and social informatization is important foundation. In recent years, in the country a series of policies and measures to support, through the joint efforts of all, China's software industry and integrated circuit industry to obtain rapidder development. Implementation of " further encourage software industry and integrated circuit industry to development ", continue to perfect incentive measures, a clear policy direction, to optimize the development environment of the industry, enhance ability of innovation of science and technology, improve the quality and the level of industrial development, has the vital significance. All regions, departments concerned should take seriously highly, strengthen organizational leadership and coordination, clutch make executive detailed rules and supporting measures, cogent had caught fulfil the job. Development and Reform Commission and relevant departments will closely follow up the implementation of the policy, strengthen the supervision and guidance, to achieve substantial results.

The State Council

In one one years in January 28th two

To further encourage software industry and integrated circuit industry to development

" Issued by the State Council on encouraging the development of software and integrated circuit industries some policy notice " (the country is sent ( 2000 ) 18, hereinafter referred to as the country to send 18 documents ) issued since, industry of our country software and integrated circuit industry rapid development, rapid expansion of industrial scale, technological level significantly, effectively promoted the national informatization construction. But compared with international advanced level, China's software industry and integrated circuit industry still exist development foundation is relatively fragile, science and technology innovation of enterprise and ego development capacity is not strong, level of application development urgently need to improve the imperfect problem, industry chain. In order to further optimize the development of software and integrated circuit industries environment, improve the quality and the level of industrial development, cultivate a batch of strength and influence of the industry's leading enterprises, make the following policy.

One, finance and taxation policy

( a ) continue to implement software value-added tax preferential policy.

( two) to further implement and improve the relevant business tax preferential policies, to meet the requirements of the enterprise software and integrated circuit design enterprises engaged in software development and testing, information system integration, consulting and maintenance, integrated circuit design business, exempted from business tax, and simplify procedures. The specific measures by the Ministry of finance, the State Administration of Taxation with the relevant departments to develop.

( three) of the integrated circuit linewidth of less than 0.8 microns ( contain) of the integrated circuit production enterprises, upon certification, starting from the first profit-making year, the first year to the second year exemption from corporate income tax, third years to fifth years according to the 25% legal tax rate of enterprise income tax ( hereinafter referred to as the enterprise income tax " two exemptions and three half " preferential policies).

( four) of the integrated circuit linewidth of less than 0.25 microns or invested more than 8000000000 yuan of integrated circuit production enterprises, upon certification, at a reduced 15% enterprise income tax, in which the operating period of more than 15 years, starting from the first profit-making year, the first year to the fifth year exemption from corporate income tax, sixth to in tenth years with 25% legal tax rate of enterprise income tax ( hereinafter referred to as the enterprise income tax " five exemptions and five half " preferential policies).

( five) for the approval of the state major project for integrated circuit, the centralized procurement produced is difficult in the short term deductible input VAT occupation of funds, to take special measures to properly solve. Specific procedures will be determined by the Ministry of Finance jointly with the relevant departments.

( six) on China s new business of integrated circuit design and meet the requirements of the software enterprise, upon certification, starting from the first profit-making year, enjoy the enterprise income tax " two exemptions and three half " of preferential policies. The integrated circuit design enterprises and qualified software enterprises of imported materials, according to the current laws and regulations, can enjoy free trade policy.

( seven) the national planning of integrated circuit design enterprises in accordance with the relevant conditions, may apply to a country to send 18 files to enjoy national planning key software enterprise income tax preferential policy. The specific measures by the development and Reform Commission and the relevant departments.

( eight) in order to improve the integrated circuit industry chain, to meet the requirements of the integrated circuit package, test, key materials for the enterprise and integrated circuit special equipment related enterprises to give preferential enterprise income tax. The specific measures by the Ministry of finance, the State Administration of Taxation with the relevant departments to develop.

( nine) state of the integrated circuit implementation of enterprise income tax preferential policies, according to industry technology progress of the implementation of dynamic adjustment. In line with the conditions of the enterprise software and integrated circuit enterprise that enjoy enterprise income tax " two exemptions and three half ", " five exemptions and five half " of preferential policies, in 2017 December 31 days since the profit-making year calculation offer period, and enjoy till expiration. Qualified software enterprises and the integrated circuit of preferential policies on enterprise income tax and enterprise income tax other preferential policies across, from enterprises to choose a best policy implementation, not superimposed enjoy.

Two, investment and financing policy

( ten) the strong support of the country and important software and integrated circuit project construction. To meet the requirements of the integrated circuit industry technology progress and technical reformation project, the central budget for investment to give appropriate support. Encourage enterprises to strengthen technology development of integrated capacity building.

( eleven ) the State encourages, supports the enterprise software and integrated circuit enterprises to strengthen industry resource integration. On enterprise software and integrated circuit enterprise resources to achieve integration and bigger and stronger trans-regional reorganization merger and acquisition, the relevant departments of the State Council and the local people's governments at all levels shall actively support guide, prevents the setting of various forms of the disorder.

( twelve) through the existing venture capital fund and other funds channels and policy, guide social capital to set up a venture capital fund, supports the small and medium-sized enterprise software and integrated circuit enterprises. Conditional local government can be in accordance with relevant state regulations, the establishment of the main support of enterprise software and integrated circuit enterprise development of equity investment fund or venture capital fund, guide social capital investment in software and integrated circuit industry. To actively support eligible enterprise software and integrated circuit enterprise take issue stock, bond and other means of raising funds, expand direct financing channels.

( thirteen) to support and guide the local government set up the compensation mechanism of credit risk, improve the intellectual property rights pledge registration system, actively promote the enterprise software and integrated circuit enterprise using the intangible assets such as intellectual property pledge loan. Give full play to the financing guarantee institutions and financing guarantee funds earmarked for the role, positive for small and medium enterprise software and integrated circuit industry to provide various forms of loan guarantee service.

( fourteen) the policy financial institutions in the approved scope of business, to meet the national significant science and technology project scope, conditions of the software and integrated circuit for projects focused on support.

( fifteen) the commercial financial institutions should further improve financial services, and actively innovation for development of software and integrated circuit industries credit variety, in order to comply with the conditions of the enterprise software and integrated circuit enterprise financing support.

Three, research and development policies

( sixteen) make full use of funds from various channels, and further increase the scientific and technological innovation to support strength. Play the major projects of national science and technology guide, support the software and IC Key Technology Research and development, and strive to achieve the overall breakthrough key technology with independent intellectual property rights, to accelerate the industrialization of technology and application. Closely around the development of new industries of strategic target, key support base software, oriented to the new generation information network of high-end software, industry software, digital content related to software, high-end chip, integrated circuit equipment and process technology, integrated circuit key materials, critical application system development and main technical standards. Ministry of science and technology, development and Reform Commission, Ministry of finance, the Ministry of industry and information technology and other departments to do a good job in the special work of the organization and implementation of.

( seventeen ) in the base software, high performance computing and universal computing platform, integrated circuit technology research and development, key materials, the key application software and chip design and other fields, to promote national key laboratory, National Engineering Laboratory, National Engineering Center and enterprise technical center construction, the relevant departments should give priority to development projects. Encourage software industry and integrated circuit enterprise to establish research combined with the industry technology innovation strategic alliance, promote the coordinated development of industrial chain.

( eighteen) encourage software enterprises to develop software testing and evaluation techniques, improving the relevant standards, enhance the software R & D capability, improve software quality, strengthen brand construction, enhance the competitiveness of products.

In four, the policy of export and import

( nineteen) of the software industry and integrated circuit design enterprises need temporary import self-used equipment ( including the development of test equipment, software and hardware environment, the prototype and components, components etc. ), by the municipal competent commerce department confirmed, can apply to the Customs for supervision by temporarily imported goods, the import tax in accordance with the existing regulations. To meet the requirements of the software industry and integrated circuit enterprise, quality inspection departments can provide advance booking inspection services, customs according to the requirements of enterprises to provide advance booking customs clearance services.

( twenty) for software enterprises and foreign credit rating higher company signed software export contract, policy financial institutions in accordance with the independent audit and risk controllable, in the approved business scope to provide financing and insurance support.

( twenty-one) supporting enterprises "going out " to set up overseas marketing network and R & D center, promote the integrated circuit, software and information service export. Developing international service outsourcing business. The Ministry of Commerce shall cooperate with the relevant departments and the key countries and regions to establish long-term cooperation mechanism, and taking comprehensive measures to create conditions for enterprise development in emerging markets.

Five, talent policy

( twenty-two) accelerate the improvement of option, technology shares, equity, dividends and other forms of incentive mechanism, give full play to the role of research and development personnel and management personnel's enthusiasm and the creativity. The people's governments at all levels on the outstanding contributions of the software and integrated circuit talent give heavy award. The relevant departments of the state approved the establishment of the industrial base ( Park ), School of software and microelectronics, the introduction of the software, integrated circuit talent, preferential arrangement and their spouses and minor children, located in settle. Strengthening the talent market management, actively for the enterprise software and integrated circuit enterprise recruitment of personnel to provide services.

( twenty-three) in order to further deepen the reform, strengthen the software engineering and microelectronics specialty construction, combined with industrial development demand for timely adjustment of curriculum setup, teaching plan and teaching methods, and strive to cultivate internationalized, compound model, practical talents. Strengthen the software engineering and microelectronics professional teaching staff, teaching laboratory and practice base construction. The Ministry of education and relevant departments will strengthen supervision and guidance of.

( twenty-four) to encourage the conditions of college enterprise joint school running by integrated circuit means the establishment of School of microelectronics, approved the establishment of Demonstration School of microelectronics can enjoy the demonstration software college policies. Support for the establishment of school-enterprise cooperation talents training and practice base, to support the school of software and microelectronics, and international well-known university, the Multi-National Corporation, the introduction of foreign teachers and high quality resources, joint training of software and integrated circuit talent.

( twenty-five) in accordance with the overseas high-level talents concerned requirement, accelerate the software and integrated circuit talent of abroad high administrative levels introduce, implement the relevant policies. Set up and carry out the software and integrated circuit talent introduction and training abroad annual plan, run the national software and integrated circuit talent international training base, and actively open up overseas training channel.

In six, the intellectual property policy

( twenty-six) to encourage enterprise software copyright registration. Support the software and integrated circuit enterprise in accordance with the law to the foreign application of intellectual property rights, to comply with the relevant regulations, may apply for financial support. Increase policy to give aid to strength, develop intellectual property service industry.

( twenty-seven) the strict implementation of the software and integrated circuit intellectual property protection system, in accordance with the law against all types of tort. Increase the network environment copyright, integrated circuit layout-design exclusive rights protection, positive development and application of software copyright protection technology, the effective protection of intellectual property of software and integrated circuit.

( twenty-eight) to further promote the work of genuine software, to explore the establishment of a long-term mechanism. Where in China sales computer ( large computer, server, computer and notebook computer ) the software must be genuine software pre-installed, ban non genuine software computer for sale. The full implementation of government agencies to use genuine software policy measures, the software purchase funds brings into finance budget, the general software implementation of centralized government procurement, strengthen the software asset management. To guide the enterprises and the public to use genuine software.

Seven, market policy

( twenty-nine) actively guide enterprises information technology application development business outsourced to specialized enterprises. Encourage the government through the purchase of service ways of e-government construction and data processing in general business contracts for professional software and information service enterprises, the relevant departments to set up and perfect the corresponding security review and the security management rules.

Encourage large and medium-sized enterprises in the information technology application development business body exfoliation, the establishment of professional software and information service enterprise, as the entire industry and the whole society to provide services.

( thirty) to further standardize the software and integrated circuit market order, strengthen the anti-monopoly work, in accordance with the law against all sorts of abuse of intellectual property rights, restriction of competition and exclusion of the abuse of market dominant position and unfair competition behavior, give full play to the role of industry associations, to create a good environment for industry development. Accelerate the development of related technology and service standards, to promote software fair competition in the market, safeguard the legitimate rights and interests of consumers.

( thirty-one) improve the network environment consumer privacy and business secret protection system, promote the development of software and information service network. Gradually in all levels of government agencies and institutions to promote compliance with safety requirements for software products.

Eight, implement the policy

( thirty-two) in China in accordance with the conditions of the enterprise software and integrated circuit enterprise, regardless of the nature of ownership, may enjoy the policy.

( thirty-three) to carry out a country to send 18 files to clear policy, relevant policy and the policy is not consistent, with this policy shall prevail. This policy by the development and Reform Commission and the Ministry of finance, the State Administration of Taxation, the Ministry of industry and information technology, the Ministry of Commerce, General Administration of customs and other departments shall be responsible for the interpretation of.

( thirty-four) the policy from the date of the implementation of.