Measures for Implementing Income Tax Preferential Policies for Enterprises in IC Design and Software Industry

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The Ministry of Finance and the General Administration of Taxation jointly promulgated “Measures for Implementing Preferential Income Tax Policies for Enterprises in Integrated Circuit Design and Software Industry” on 20th May. The legally established and eligible integrated circuit design enterprises and software enterprises shall calculate the preferential period from the profit-making year before December 31, 2018, exempt from enterprise income tax from the first year to the second year, and reduce the enterprise income tax by half according to the 25% statutory tax rate from the third year to the fifth year, and until the expiration of the period. TheRead More →

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