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Author：admin Visited 456 Public Date：2008-6-25 Print
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The following policies are formulated for the purposes of promoting the development of software industry and IC industry, enhancing the innovative capability and international competitiveness of the information industry, leading to the transformation of traditional industries and product upgrading and further facilitating the steady, speedy and healthy growth of national economy. Chapter I. Policy Objectives Article 1 Through policy guidance, capital and human resources will be encouraged to be put into the software industry and IC industry so as to speed up the development of the information industry. It is expected that both the R&D and manufacturing capability of the software industry in China will become one of the major development and manufacturing bases for IC in the world by the year 2010. Article 2 Domestic businesses shall be encouraged to develop both the domestic and international markets by leveraging resources on both markets. After 5 to 10 years of efforts, it is expected that the domestic software products will be exported in large quantities while satisfying most of the needs from local markets and the Chinese IC products will be exported in a limited manner while meeting most of the local demands. Meanwhile, the gap with the developed countries in the development and manufacturing of IC will be shrinking further. Chapter II. Policies Governing Investment and Financing Article 3 To raise funds through multiple channels and increase investment in the software industry. 1. To set up venture capital aimed at software manufacturing. With the support of the state, venture capital companies and funds will be established. While they can enjoy certain seed money from the state at early stage, they will raise funds by means such as targeted stock selling and absorbing venture capitals from home and abroad. The venture capital companies will be managed and operated as a business in line with ventur4e capital rules and the stocks they hold of a given software enterprise can be floated the day this enterprise launches its IPO. However, other related laws will prevail when the venture capital company is the initiating party of this software business. 2. In the 10th Five Year Plan, certain capital construction funds will be earmarked in the budget for the infrastructure and industrialization projects related to software and IC manufacturing. Meanwhile, a certain number of software parks supported by the state will be set up in places where institutions of higher learning and research and development are concentrated. When working out their annual plans, the State Development and Planning Commission (SDPC), the Ministry of Finance, the Ministry of Science and Technology and the Ministry of Information Industry (MII) should each contribute part of the science and technology development funds at their disposal to the basic development of software or to be used as start-up funds for incubation of the software industry. Article 4 To create conditions for software businesses to be listed on the domestic and foreign stock exchange markets 1. To establish the?? GEM market at the earliest possible date. Software businesses, regardless of their ownership system, will be given priority to be listed on the GEM so long as they meet the requirements of this market. 2. For software enterprises that are advantageous in market prospects and talents, their investors can determine by themselves the ratio of the intangible assets in the total net assets when assessing the business’s assets. 3. To encourage software businesses to raise money overseas by getting listed on foreign stock exchanges. Once determined as qualified for being listed overseas, software enterprises will get the approval to apply for IPO overseas. Chapter III. Policies on Tax Article 5 The state encourages development of software products inside the country. Before the year 2010, a 17% VAT will be levied on general tax payers who sell software products developed by themselves and all amount exceeding 3% of the tax burden will be refunded to the software enterprise after collecting so that the money will be used for R&D of the products as well as expanded reproduction. Article 6 Software businesses set up in China will enjoy the preferential enterprise income tax policies. Newly established software enterprises, after being validated, will enjoy favorable policies related to enterprise income tax exemptions and cuts the first year they start to make profits. Article 7 In the case of key software enterprises planned by the state, if they are not accorded the tax exemption policies in the year, the income tax rate for them will be 10%. List of key software businesses as planned by the state will be jointly worked out by SDPC, MII, Ministry of Foreign Trade and Economic Cooperation (Moftec) and the State Bureau of Taxation. Article 8 No customs duties and import VAT will be imposed on software enterprises when they import equipment for their own needs as well as technologies (including software) along with the imported equipment, the necessary accessories and parts in the light of the contract, unless these are commodities listed in the Catalogue of Imported Goods with no Exemption of Tariff for Projects Funded by Foreign Investments and the Catalogue of Imported Goods with no Exemption of Tariff for Projects funded by Domestic Investments. Article 9 Salaries and training expenses for the staff of software businesses will be listed as expenses before the enterprise income tax on the accrual basis. Chapter IV. Policies on Software Industry Technologies Article 10 Development of commonly shared and basic software of major significance will be encouraged. Out of the state science and technological expenditures, priority will be given to R&D of key common software technologies which are basic, of strategic importance and forward looking. These will mainly include operating systems, management systems for large data bases, network platforms, development platforms, secure information systems, embedded systems as well as large application software systems. Executioners of the afore-said software R&D projects supported by the state will be determined on the basis of public bidding, with the enterprise as the mainstay and combining efforts of the manufacturer, the college and the R&D institution. Article 11 To render support to R&D centers jointly set up by domestic enterprises, R&D institutions and institutions of higher learning and foreign businesses. Chapter V. Policies on Exports Article 12 Exports of software will be incorporated into the import and export6 banking business in China with credits of favorable interest rates, and at the same time, export credit insurance institutions in the country will provide the corresponding export credit insurance. Article 13 Software businesses having an export volume of over 1 million US dollars will enjoy autonomous export rights. Article 14 Easy and convenient services will be provided by the customs for the development and production of software. When R&D centers are set up in the state supported software parks for the design and other related services of software for foreign customers, bonded measures shall be adopted for equipment used in simulating the users’ environment. Article 15 Based on the actual needs of the key software enterprises for having international exchange, the border entry and exit procedures for their executive management and senior and medium-level technicians will be simplified with the valid period of the relevant documents appropriately prolonged. Specific measures in this respect will be worked out by the Ministry of Foreign Affairs along with the departments concerned. Article 16 Approaches toward foreign exchange management suited for trade of software will be adopted. In the light of the characteristics of transactions involving software products (including outsourcing of software), different approaches from other exports will be taken for the exports of software products in terms of foreign trade, customs and foreign exchange management, so that needs of software businesses for engaging in international business activities will be satisfied. Article 17 Export oriented software businesses will be encouraged to get certified by the GB/T 19000-ISO9000 Quality Assurance Certification System and the CMM System. Part of the fees for such certifications will be from the Central Foreign Trade Development Fund. Chapter VI Policies on Earnings Distribution Article 18 The Software enterprise could determine their total volume and the level of salary in accordance with the relevant laws and regulations of the state as well as their economic efficiency and the average salary of the society. Article 19 Establishing the incentive mechanism for the technical personnel encouraging the enterprise to give a big reward to the outstanding technical personnel. Article 20 The software enterprise will permit the evaluated conversion of technical patent the results of technical research into the stocks and their ownership will be given to the developers and contributors. As for the results of technical research within the enterprise, in accordance with the Law of the People’s Republic of China on Converting the Results of Technical Research into Products, the profit over the past 3 to 5 years generated from the products of technical research will be distributed in the form of stocks based on a defined percentage. The patent and non-patent technology brought into the enterprise by a group or an individual could be directly evaluated and allocated in the form of stocks. Article 21 For those software enterprises listed in the GEM market, if the senior executives and the backbone technical personnel are entitled for the stock subscription, it should be clearly stated in the prospectus and the necessary information be submitted to the stock exchange market according to the IPO rules of the GEM market. The percentage of the above-mentioned stock subscription right in the publicly offered stocks will be determined by the board of directors. Chapter VII Policies on Fostering and Attracting Talents Article 22 The state education departments should further expand the scale of training software talents based on the market demand and set up a group of software personnel training bases with the help of universities and research institutes. 1. Leveraging the advantages of the education resources within the country. The enrollment of the software departments in the existing universities and the secondary vocational schools should be expanded for the purpose of training multi-level software talents. At present, more efforts should be made to expand the training of senior software talents with diplomas of master, doctorate and post doctorate. The competent universities should be encouraged to set up software colleges. The non-computer departments in the science and engineering universities should have the subject of software application for training the integrated talents. 2. The subject of software should be set up or strengthened in the adult education and spare time education (correspondence universities). Active measures will be taken to support the enterprises, research institutes and social sectors for offering various training course4s on software technology so as to strengthen the knowledge updating and on-job training of the employees. In some qualified sectors and regions, the modern distance learning will be actively promoted. For evaluating the professional titles of the engineering and technical personnel, the knowledge of the software and computer application should be introduced gradually into the range of examinations. 3. A special foundation will be established jointly by the State Bureau of Foreign Experts and the Ministry of Education for assisting the high-level software developers traveling abroad for further studies and inviting foreign experts on software technology to China for lectures and work. Article 23 For all those software system analysts and system engineers with a medium-level professional title or great inventions, recommended by their units and verified by the relevant department, they themselves and their spouses as well as their minor children should be allowed to get settled in software development parks. Article 24 Implementing the strategy of talent globalization and attracting the software technical personnel from home and abroad to initiate software enterprises in China. The software enterprises established by the technical staff of domestic universities and research institutes should be supported in term of funds and the flexible policies on personnel float, and those enterprises set up by the returned students and overseas Chinese will enjoy all the preferential policies granted to the software industry by the state. Chapter VIII? Policies on Purchase Article 25 Those key projects and major application systems invested by the state should be undertaken first by the domestic enterprises. Under the same conditions of performance over price ratio, the domestic software systems will be adopted first. During the budgeting process, software3 and technical service should be listed as separated items and supported by ready funds. Article 26 For those enterprises and institutions, if their purchasing cost amounts to the value of fixed assets or constituting a kind of intangible assets, it could be accounted as fixed or intangible assets. With the approval by the taxation authorities, its depreciation or amortization period could be reduced as appropriate and the shortest one could be 2 years. Article 27 For the software to be purchased by the government institutions, if it involves the national sovereignty or economic security, this purchase should be conducted by the state as a whole. Chapter IX Validation System of the Software Enterprise Article 28 The validation criteria will be formulated by the Ministry of Information Industry together with the Ministry of Education, the Ministry of Science and Technology and the State Administration of Taxation. Article 29 The annual examination system will be applied to the software enterprises. If they failed in the examination, they would be disqualified as the software enterprise and would not enjoy the relevant preferential policies any longer. Article 30 The validation and the annual examination for the software enterprise will be organized by the software industry association or the relevant association at and above the prefecture level authorized by its superior information industry department. The name list of the software enterprises will be initially discusses first in the industry association, then submitted to the information industry department of the same level for the further review and jointly approved with the taxation department at the same level for final publication. Article 31 The Ministry of Information Industry and the State Bureau of Quality and Technical Supervision will be responsible for formulation of the national standards of software products. Chapter X Intellectual Property Right Protection Article 32 The copyright administrative authority of the State Council will standardize and strengthen the registration system of software copyright, encourage the registration of copyright of software and provide special protection for the registered software in accordance with the state law. Article 33 In order to protect the legitimate interests of the domestic and foreign copyright holder, no organization shall be allowed to use unauthorized software product in its computer system. Article 34 Efforts will be intensified to fight against the software trafficking and piracy and all the activities related to manufacturing, producing and selling pirate software will be investigated and dealt with severely. From the second half of the year 2000, the Minsitry of Public Security, the Ministry of Information Industry, the State Administration for Industry and Commerce, the State Intellectual Property Office, the State Bureau of Copyright and the State Bureau of Taxation will conduct anti-software piracy campaign in collaboration on a periodical basis. Chapter XI Industrial Organization and Administration Article 35 The administrative authorities of information industry at all levels shall exercise industrial administration and supervision over the software industry. Article 36 The administrative authority of information industry shall give a full display to the role of the software industrial associations in market survey, information exchange, consulting and evaluation, industrial self-discipline, intellectual property right protection, qualification validation, policy and research in the effort to promote healthy development of the software industry. Article 37 Financial resources required by software industrial associations to conduct relevant activities shall be borne mainly by the members of the associations and financial support shall be provided as appropriate at the request of the administrative authorities. Article 38 Software industrial associations shall perform its duty in software enterprise validation according to the principle of openness, fairness and equitability. Article 39 The output value and the export value of the software products will be incorporated into the range of the relevant state statistics and will be listed in the catalog of the information industry as a standalone item. Chapter XII Policies on IC Industry Article 40 All the businesses inside and outside China are encouraged to establish integrated circuit production facilities through joint venture and wholly owned venture within the territory of China and the relevant authorities shall expedite the approval process for those that meet the requirement in accordance with the rules of procedure. Article 41 The statute tax rate of 17% for value-added tax will be applied to the IC product (including mono-crystal silicon chip) manufactured and sold by ordinary VAT tax-payers before by year 2010. Immediately after the tax payment, the portion of the actually paid tax that exceeds 6% of the payable tax shall be returned to the enterprises for the research and development of new IC product and the expansion of production. Article 42 The IC enterprises that meet one of the following requirements will enjoy the preferential tax policy accorded to those that make investment in energy and transportation sectors: 1. Investment shall b over 8 billion yuan; 2. The width of IC is smaller than o.25 μm; Article 43 Custom authorities shall provide clearance convenience for those enterprises that meet the requirements set forth in Article 42. Specific measures will be drawn up by the General Administration of Customs. Article 44 The enterprises that import self-use raw materials and consumption goods for productions purposes shall be exempted from custom duty and import-related vat according to Article 42. The Ministry of Information Industry together with the State Development and Planning Commission, Ministry of Foreign Trade and Economic Cooperation, General Administration of Customs and other relevant departments will draw up a catalog of tax-free IC products which will be effective following the approval by the State Council. Article 45 In order to stave off foreign exchange risks, the enterprises that meet the requirements in Article 42 shall be allowed to deposit the after-tax profit that may be used as reinvestment within the territory of China into a special account in foreign currency which will be under the supervision of the foreign exchange control authority. Article 46 The depreciation period of the production equipment of the IC manufacturing enterprises shall be no less than three years. Article 47 The IC technology, production facilities, the IC-specified equipment and instrument individually imported shall be immune from the import tax and import-related vat, as required by the Industrial Catalog for Foreign Investment and the Catalog of Industries, Products and Technology Encouraged by the State For Priority Development At Current Stage. Article 48 The Chips of the IC products designed by the IC enterprises in China that can not be manufactured in China can be processed abroad. With the validation of the processing contract (including specifications and amount) by the competent authority, custom duty will be paid according to the then preferential tax rate upon import. Article 49 The IC enterprises shall be validated by the authority that approves IC project in consultation with the tax authority of the same level. Article 50 The designing product of the IC shall be treated as software product and shall be protected by the law of the intellectual property. The state encourages the testing and registration of IC designing product. Article 51 IC designing industry shall be considered the same way as software industry and the policy of software industry shall be applied. Chapter XIII Supplementary Provision Article 52 This policy is applicable to all the enterprises that establish software and IC businesses within the territory of China, regardless of the nature of ownership. Article 53 This policy shall be effective as of the date of its promulgation.
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