Software copyright, as a kind of intellectual property, is much less likely to be mentioned than trademarks and patents, and even many companies are unaware of its existence.
Prerequisites for preferential tax policies
Software CopyrightIt can enjoy various national policy preferences as an intellectual property right. Compared with utility model patents and invention patents, it has the advantages of short cycle time, simple process and high success rate of declaration.
According to the notice of the Ministry of Finance and the State Administration of Taxation on further encouraging the development of the software industry and the integrated circuit industry on enterprise income tax policies (CS 2012 No. 27), the following preferential enterprise income tax for software enterprises are stipulated:
Software enterprises that meet the conditions in China shall be exempted from enterprise income tax from the first to the second year of enterprise income tax from the third to fifth years according to the statutory tax rate of 25% before December 31, 2017, and enjoy the preferential period from December 31, 2017 to the end of the period.
The profit year refers to the tax year in which the taxable income of the enterprise is greater than zero in the current year.
If the key software enterprises in the national planning layout do not enjoy tax exemption in the current year, the enterprise income tax can be levied at a reduced rate of 10%.
The VAT refunded by software enterprises that meet the requirements of the Notice of the Ministry of Finance and the State Administration of Taxation on the VAT Policy for Software Products (CS 2011 No. 100) shall be used by the enterprise for the research and development and expansion and reproduction of software products and shall be separately accounted for, and can be regarded as non-taxable income and deducted from the total income when calculating the taxable income. If the employee training expenses incurred by a software enterprise that meets the conditions are separately calculated, they can be deducted according to the actual amount incurred in the calculation of taxable income. Get more qualifications and support
Double soft,Although the "double soft" power has been delegated to the industry association, and the industry association is in charge of the "double soft" evaluation work, the policy support for copyright has not weakened. For example, when certifying high-tech enterprises, software copyright is a very important scoring item (core independent intellectual property rights).
Moreover, many types of first-class financial support will also require enterprises to provide software copyright registration certificates.
The software copyright of the enterprise is equivalent to having a gold medal supported by national policies, which is unfavorable.
Get protected
Software worksright,It refers to the various exclusive rights enjoyed by software developers or other right holders in accordance with the requirements of relevant copyright laws. The ** and app developed by the entrepreneur themselves are all within the scope of software copyright protection.
In the early days, many people only focus on making products, and rarely pay attention to how to protect the software they develop.
When I was plagiarized by others in the later stage, I regretted that I did not do a good job of relevant protection at the beginning, resulting in the loss of the ownership certificate of my work.
For enterprises or creators, the registration certificate granted by the state is obtained through software copyright registrationIt not only protects its own achievements, but also prevents infringement and piracy in advance, and has enough evidence to prove its rights and interests afterwards.
Improve intangible assets
Software copyright is the company's noneShapesproductionIt will not be invalid due to the bankruptcy of the enterprise, and the software copyright can be transferred and auctioned to directly realize the economic value. At the same time, software copyright is also a symbol of the scientific and technological strength of the enterprise, which can improve the credibility of the enterprise and serve as a powerful condition for bidding in the negotiation process with investors.