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工信部:软件产品自主开发销售等营收占比不低於45%
阿思达克 04-27 08:10
国家工信部、发改委、财政部、国家税务总局制定国家鼓励的软件企业条件。条件要求包括:拥有核心关键技术,并以此为基础开展经营活动,汇算清缴年度研究开发费用总额占企业销售(营业)收入总额的比例不低於7%,企业在中国境内发生的研究开发费用金额占研究开发费用总额的比例不低於60%。

汇算清缴年度软件产品开发销售及相关信息技术服务(营业)收入占企业收入总额的比例不低於55%;嵌入式软件产品开发销售(营业)收入占企业收入总额的比例不低於45%,其中软件产品自主开发销售及相关信息技术服务(营业)收入占企业收入总额的比例不低於45%;嵌入式软件产品开发销售(营业)收入占企业收入总额的比例不低於40%等。

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