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Guiyang Municipality’s Policies on Machinery and Electronic Industry Investment
2009-08-02   

  For new software manufacturing enterprises, the corporate income tax will be exempted for the first two years from the profit-gaining year and the corporate income tax will be collected at the half rate for the ensuing three years. For those key software manufacturer involved in China’s planning and strategy, in case that it does not enjoy exemption in the current year, the producer may pay the corporate tax at 10% reduction. For the software or IC companies established in Guizhou, from June, 2006 to the end of 2010, if the self-developed and manufactured software or IC products are sold by the common value-added tax-payers, the value-added tax may be collected at the formulated rate of 17%, and the part that exceeded 3% in the actual tax burden may enjoy the simultaneous levy and refund policy.

 

 
 
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