Preferential Policy
1. Preferential Enterprises Income Tax
(1) The income tax of the newly established software enterprise shall be levied at the rate of 15% from the date of its recognition as high-tech enterprise, whatever foreign investment enterprises or domestic investment company.
(2) As of January 1, 2008, the enterprises that previously enjoy “2-year exemption and 3-year half payment”, “5-year exemption and 5-year half payment” of the enterprise income tax and other preferential treatments in the form of periodic tax deductions and exemptions may, after the implementation of the EITL, continue to enjoy the relevant preferential treatments under the preferential measures and the time period prescribed in the former tax law, administrative regulations and relevant documents until the expiration of the said time period. However, if such an enterprise has not enjoyed the preferential treatments yet because of its failure to make profits, its preferential time period shall be calculated from 2008.
(3) The remuneration and training expenses of the software enterprises are deductible from the enterprise taxable earnings.
(4) The income tax shall be levied at the reduced rate of 10% if it is one of the state planning key software enterprises without enjoying the preferential policy of income tax exemption in the year.
(5) If the enterprise belongs to newly-established software enterprise and new and high technology enterprise within the new and high technology business development zones certified by the State Council, enterprises can enjoy additional preferential tax treatment: in the preferential period, the rate of the income tax can be halved based on the 15%. After the expiration of the tax preferential period, the rate of the income tax will be 15%.
(6) The newly established software enterprise within china that have been recognized as high-tech enterprise, shall be exempted from income tax in the first and second years and allowed a 50% reduction in the third to fifth years beginning from the profit-making year.
2. Preferential Value-Added Tax (VAT)
(1) To the software enterprises those selling own-developed software the part of actual taxation exceeding 3% after levied VAT at the rate of 17% before 2010. The taxation immediately be refund to the Software enterprise for developing new software and enlarge the production. The refund to the Software enterprise for developing new software and enlarge the production, which shall be not regard as taxable income of enterprises Income Tax, and tax exclusion.
(2) The nil value-added tax rates will be used for exported new and high technology products, software products produced by enterprises who export to make foreign exchange.
3. Preferential Business Tax
(1) Except the sale revenue of software enterprise from which value-added tax should be levied, the income from technology transfer with appropriate conditions and procedures, technology development business, consulting business related with technology development, technology service business shall be exempt from business tax, urban maintenance and construction tax, surtax for education and (local) education supplementary tax.
(2) As to the private scientific and technical enterprise, income from technology transfer shall be exempted from business tax against the approval papers issued by local tax bureaus.
(3) As to entity or individual (including foreign-funded enterprises, foreign-funded research center, foreign enterprises and foreigners), the income from technology transfer, technology development business, consulting business related with technology development, technology service business shall be exempt from business tax.
4. Preferential Personal Income tax
(1)《Several Provisions on Dalian's Attracting Sophisticated Software Talents》(Issue of Dalian 's Government NO. 52, 2004),the professional technicians and managers who continually employed over one year in the software and information technology service enterprise are subject to register and pay taxes in new and high technology business park who have been recognized and approved by Dalian Bureau of the Information Industry, also including comic and animation enterprise who operate business in comic and animation aisle of new and high technology business park, the person with an annual salary surpassing 60,000 Yuan and who paid individual income tax of last fiscal year to locality retained limit amount that shall be appropriate to special funds.
5. Attracting talents policy
(1) In park, Enterprises that can look up all kinds of talent in talents basement of park, and select the one who is appropriate for enterprises employment requirement.
(2) The new and high technology enterprises, software enterprises in the park, which require graduating students with bachelor's degree or higher qualification whom absolutely provided and handled registered permanent residence qualification and procedures without any conditions.
(3) With bachelor's degree or higher qualification, the professional technicians and operating managers who hold the post more than 2 years within the new and high technology enterprises, software enterprises in the park, which offered registered permanent residence qualification and approved anytime after application. The city environmental fee will be exempted from them as well.
(4) Long effective "temporary residential card" will be issued to overseas students who work in the Park, their spouses and underage children as well. The city environmental fee will be exempted from them. If their children enter school or kindergarten, they can have the same treatment as the treatment owned by the normal residents in Dalian.
(5)The government provide lump-sum settling-in allowance for high-level talents
(6) Overseas Students can apply related free business setting up fund when start business.
(7) 《Several Provisions concerning further emphasis on talents of software and Service Outsourcing industry》:
6. College graduates enjoy support policy when start business
(1) You are going to apply and handle 《Documentation Paper of Setting Personal Business》onto college graduates employment service center of Dalian Municipal Bureau of Personnel, and apply to enjoy related support policy. You can hold counsel and question details with related department of Dalian Municipal Bureau of Personnel; also you can seek advice from dialing number which is 84352526.
(2) You are going to your local residential district office which your registered permanent residence belongs, register your unemployment as well as attend to apply《Re-employment Accommodation Paper》and enjoy support policy for people who will set up personal business because of being out of work before. You can seek detailed questions from department of guiding business starting within city employment service center. Phone: 84369070
7. Tariff Policies
(1) For imported equipments which will be used by the software enterprise itself, the technology (including software, the parts and spare parts imported together with the equipments, the import tax and import value-added tax will be exempted (not including commodities described in the category of foreign investment projects non tax-free imported commodities) .
The self-using equipment and its attached technology (including software) and the fitting accessories, are all exempted from the customs duties and the import VAT except those listing in the Duty-exemption Imported Goods Catalogue for Foreign Invested Projects and Duty-exemption Imported Goods Catalogue for Domestic Investment Projects.
(2) Except for some export products limited and stipulated separately by the state, the export products manufactured by the new and high technology enterprises, software enterprises are exempted from export duties.
(3) The instruments and the equipments used by the high-tech enterprise in the High-tech Zone for high-tech development shall, upon examination and verification by the customs of the approving documents obtained from the relevant approving department by the enterprise, be exempted from the customs duties if unable to be purchased on Chinese market.
8. The fund of talents training for service outsourcing industry
According to the official document (Issue of Ministry of Commerce & Ministry of Finance NO. 343, 2007), enterprise of service outsourcing industry can implement the application of talent training fund in the light of requirement from Dalian Foreign Trade and Economic Cooperation Bureau, which recruit all junior college graduate and higher to tally with conditions. Each person has less than 4,500 RMB for highest, and application once per year.
9. Application for qualification of the enterprise from government subsidy
(1) CMMI3 certification of quality: The government gives 50% subsidies to obtain international approved certification for the first time certification expenses; Dalian Bureau of the Information Industry and Dalian Foreign Trade and Economic Cooperation Bureau provide support subsidies too.
(2)Authentication Personal information protection certification: Dalian Bureau of the Information Industry gives 100% subsidies to enterprise for the first time Authentication expenses.
Attention：
The Chinese text of this Policy shall be deemed the original. In the event of any dispute or misunderstanding as to the interpretation of the language or terms of this Policy, the Chinese language version shall control.
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