Foreword:According to the latest announcement of the "Decision on Canceling and Adjusting a Batch of Administrative Examination and Approval Projects", on March 15, 2015, the administrative examination and approval of the double-soft certification was cancelled and replaced by the "double-soft evaluation" led by the provincial software industry association.
1. What is double-soft certification?
"Double-soft identification" refers to the identification of software enterprises and the registration of software products. In addition to obtaining the certification qualifications of software enterprises and software products, it is also a way to protect the intellectual property rights of enterprises, which allows enterprises to enjoy more preferential tax policies provided by countries to the software industry.
Software Companies:Computer software development and production, system integration, application services and other corresponding technical services are its business and main operating income;Have the technical equipment and business premises required to engage in software development and corresponding technical services;It has the means and ability to ensure the quality of software products and technical services.
Software Products:Refers to the software embedded in the computer software, information system or equipment provided by the user, or the computer software provided when providing technical services such as computer information system integration and application services.
2. The benefits of being recognized as a software enterprise
"Double-soft identification" is a basic qualification of software enterprises, which can not only help enterprises prove their ability to engage in software development and services, but also for most small, medium, and micro software enterprises, "double-soft identification" can help enterprises effectively enjoy the various preferential tax policies provided by the company.
1. Preferential policies
Preferential policies that can be enjoyed after the registration of software products takes effect:
After the registration of software products takes effect, the general taxpayers who meet the conditions for enjoying the VAT will be levied at a rate of 17%, and the part of the actual VAT burden exceeding 3% shall be refunded immediately.
The tax refund shall be used by the enterprise for the research and development of software products and the expansion of reproduction, and shall not be regarded as taxable income of enterprise income tax and shall not be subject to enterprise income tax.
Preferential tax policies that software enterprises can enjoy after passing the certification:
The wages and training expenses of recognized software production enterprises can be deducted according to the actual amount incurred in the calculation of taxable income.
After the identification of new software production enterprises in China, the first and second years will be exempted from enterprise income tax from the year of profit, and the enterprise income tax will be reduced by half from the third to the fifth year, that is, two exemptions and three halves.
2. Policy support:Local institutions have gradually tilted various policy measures in the field of information technology, such as special funds for scientific research, tax exemptions, science and technology plans, and financial incentives, and the policy support is unprecedented.
3. Expand the marketDual-soft certification has specific authority to operate and sell software products, which helps enterprises to undertake engineering projects, participate in bidding, promote project transactions and marketing, and expand the market.
4. Brand image:Double-soft certification can show the strength and market value of the enterprise, enhance the brand image, and also facilitate the further application of software enterprises and high-tech enterprises to identify dual certificates.
5. Attract investmentDouble-soft certification enterprises have a competitive advantage in financing, and can also realize technology equity and listing financing. The qualification of double-soft certification can be used as an important basis for bidding and financing.
6. Corporate honors:The double-soft certification proves that the enterprise has strong technological innovation capabilities and high-end technology development capabilities in this field, and plays a good role in corporate advertising and corporate image establishment.
3. Application conditions for double-soft enterprises
1. Identification conditions for double-soft enterprises
Software Products:
The software copyright of the corresponding software is required
Self-test or third-party test report of the software product.
Software Companies:
The proportion of employees with college degree or above is not less than 40%, and the proportion of R&D personnel is not less than 20%;
R&D expenses shall account for no less than 6% of sales revenue, and R&D expenses in China shall not be less than 60%;
The sales revenue of software products shall account for no less than 50% of the total revenue (including non-operating income) of the enterprise, and the proportion of self-developed software products shall not be less than 40% (embedded and information system integration products shall not be less than %)
2. Materials required for declaration
Software Product Evaluation:
Application for Software Product Evaluation";
A copy of the social unified credit certificate of the enterprise legal person;
The software product is developed and applied for in China within the territory of the enterprise has a valid proof of intellectual property rights, that is, the copyright certificate;
Software product testing certification materials issued by a third-party software testing organization (CNAS);
Software Enterprise Assessment:
Application for Evaluation of Software Enterprises";
A copy of the social unified credit certificate of the enterprise legal person;
At least one "Software Product Evaluation Certificate" certificate or acceptance notice;
The "Number of Employees, Educational Structure, and Number of Research and Development Personnel" of the previous year, and the notice of payment of social insurance premiums in Shanghai (urban) signed and sealed by the social security department
The financial statements of the previous year (including balance sheet, profit and loss statement, and cash flow statement), the list of software product development and sales (business) and the collection of income, the collection table of research and development expenses, and the detailed statement of the main taxes payable by the enterprise have been verified by an intermediary agency with national legal qualifications
Certificate of property rights or lease contract of the production and operation premises of the enterprise;
ISO9000 series or CMM CMMI and other quality management system certificates, or provide a description of the quality management system that meets the requirements of software engineering and relevant certification materials to ensure product quality such as effective operation of process documentation;
The list of software product development sales (business) income of the previous year and most of the corresponding contracts and invoices.
3. Certification cycle
Within 10 working days for software product registration and 40 working days for software enterprise certification.
4. Validity period of the certificate
The software product certificate is valid for five years and can be renewed after the expiration of the validity period.
The validity period of the software enterprise certificate is one year, and it needs to be reviewed before the expiration of the validity period.