工信部:軟件產品自主開發銷售等營收佔比不低於45%
國家工信部、發改委、財政部、國家稅務總局制定國家鼓勵的軟件企業條件。條件要求包括:擁有核心關鍵技術,並以此為基礎開展經營活動,匯算清繳年度研究開發費用總額佔企業銷售(營業)收入總額的比例不低於7%,企業在中國境內發生的研究開發費用金額佔研究開發費用總額的比例不低於60%。
匯算清繳年度軟件產品開發銷售及相關信息技術服務(營業)收入佔企業收入總額的比例不低於55%;嵌入式軟件產品開發銷售(營業)收入佔企業收入總額的比例不低於45%,其中軟件產品自主開發銷售及相關信息技術服務(營業)收入佔企業收入總額的比例不低於45%;嵌入式軟件產品開發銷售(營業)收入佔企業收入總額的比例不低於40%等。
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