1、大连软件园入园企业优惠政策汇总优惠政策 一、企业所得税优惠1、新创办的软件企业，外资（或内资），经认定高新技术企业后，可享受企业所得税 15%的税率。2、自 2008 年 1 月 1 日起，原享受企业所得税“两免三减半“、“五免五减半“等定期减免税优惠的企业，新税法施行后继续按原税收法律、行政法规及相关文件规定的优惠办法及年限享受至期满为止，但因未获利而尚未享受税收优惠的，其优惠期限从 2008 年度起计算。3、软件企业薪酬和培训费用可按实际发生额在企业所得税前列支。4、对国家规划布局内的重点软件企业，当年未享受免税优惠的减按 10%的税率征收企业所得税。5、对经认定属于新办软件生产企业同时又
2、是国务院批准的高新技术产业开发区内的新办高新技术企业，可以享受新办软件生产企业的减免税优惠政策。在减税期间，按照 15%税率减半计算征收企业所得税；减免税期满后，按照 15%税率计征企业所得税。6、我国境内新办软件生产企业经认定后，自获利年度起，第一年和第二年免征企业所得税，第三年至第五年减半征收企业所得税。 7、“软件生产企业实行增值税即征即退政策所退还的税款，由企业用于研究开发软件产品和扩大再生产，不作为企业所得税应税收入，不予征收企业所得税”二、增值税优惠1、对增值税一般纳税人销售其自行开发生产的软件产品，2010 年前按 17%的法定税率征收增值税，对实际税负超过 3%的部分即征即退。
3、软件生产企业实行增值税即征即退政策所退还的税款，由企业用于研究开发软件产品和扩大再生产，不作为企业所得税应税收入，不予征收企业所得税。 2、出口创汇的高新技术产品、软件产品实行增值税零税率。三、营业税优惠1、对软件企业除应征收增值税的销售收入外，企业符合条件和手续的技术转让、技术开发业务和与之相关的技术咨询、技术服务业务取得的收入免征营业税、城市维护建设税、教育费附加和地方教育费附加。2、民营科技企业取得的技术转让收入，经地方税务机关审核批准后，给予免征营业税。3、对单位和个人（包括外商投资企业、外商投资设立研究开发中心，外国企业和外籍个人）从事技术转让、技术开发业务和与之相关的技术咨询、技术
4、服务业务取得的收入，免征营业税。 四、个人所得税优惠1、根据大连市关于吸引软件高级人才的若干规定（大政发200452 号）、大连市软件和服务外包高级人才奖励办法文件精神，在高新园区注册并纳税、经信息产业局认定的软件及信息技术服务企业，以及入驻高新园区动漫走廊的动漫企业，被连续聘用一年以上的技术人员和管理人员，对其年薪 6 万元以上员工上年度缴纳的个人所得税地方留成额度拨付专项经费。五、人才吸引政策1、入园企业可以免费查阅园区人才储备库，选聘适合企业需要的各类人才。2、入院高新技术企业、软件企业需要的应届本科及以上毕业生，无条件给予落户指标，办理落户手续。3、在入园高新技术企业、软件企业任职，具
5、有本科及以上的专业技术人员和经营管理人员，给予其本人、配偶及未成年子女落户指标，随报随批，免收城市增容费。（具体规定请查阅大连市城镇户籍管理制度改革办法(大政发200362 号文件) http:/ 年 1 月 1 日后，企业自国外和外地聘请首次来本市工作的高级技术和管理人员（年薪 25 万元以上，在企业连续工作 1 年以上），给予一次性安家补贴 3 万元。参照大连进一步促进软件和服务外包产业发展若干规定的通知9、为软件和服务外包从业人员提供周转租用住房服务。（在本市连续工作 3 年以上的从业人员以及在同一单位连续工作年限较长者在同等条件下优选选购）。六、高校毕业生创业享受扶持政策1、是向市人事
6、局高校毕业生就业服务中心申请办理自主创业证，申请享受有关扶持政策，具体问题应向市人事局相关部门进行咨询,您可以拨打 84352526 咨询一下；2、是到户口所在的街道办理失业登记后，申领再就业优惠证，申请享受下岗失业人员自主创业的扶持政策，具体问题可以咨询市就业服务中心创业指导部，电话：84369070。3、http:/ （大连市地方税务局关于明确再就业税收优惠政策执行中若干具体问题的通知） 七、关税政策1、对软件企业进口所需的自用设备，以及按照合同随设备进口的技术（含软件）及配套件、备件，除列入外商投资项目不予免税的进口商品目录和国内投资项目不予免税的进口商品目录的商品外，均可免征关税和进口
7、环节的增值税。2、高新技术企业、软件企业生产的出口产品，除国家限制出口或者另有规定的产品以外，免征出口关税。3、高新技术企业用于高新技术开发而国内不能生产的仪器和设备，凭审批部门的批准文件，经海关审核后，免征进口关税。八、服务外包业人才培训资金 根据商财发2007343 号 文件，服务外包业务企业，可按照市外经贸局要求，进行人才培训资金的申报，当年录取专科以上人员均符合条件，每人最高不超过 4500 元，每年申报一次。具体申报请登陆：1）商务部财政部关于做好 2007 年度支持承接国际服务外包业务发展资金管理工作的通知 http:/ 年服务外包资金申请文件及通知http:/ 质量认证、人力资源
8、成熟度模型（PCMM）、信息安全管理（ISO20071）、IT 服务管理（ISO20000）、服务提供商环境安全性（SAS70）：首次认证费用，政府给予 50%补贴取得国际通行认证，大连市信息产业局、外经贸局给予支持补贴2、个人信息保护认证：企业首次认证费用，市信息产业局给予 100%补贴。3、对参与政府组织的正版软件集体采购的中小企业和培训机构，由市专项资金给予不超过50%的补贴。（九：13 参照大政办发2008183 号关于大连市进一步促进软件和服务外包产业发展若干规定的通知）注：企业发生侵权的违法行为，取消其享受本规定项下所有政策的权利。十、高新技术企业认证、软件企业认定http:/ 1
9、%（软件产品出口收入按 3%）给予奖励。2、跨国公司在大连设立地区总部和法人单位，由其注册经营纳税地所在的区市县财政参照其利润总客形成的区级财力部分，给予 100%奖励。3、本地员工规模在 500 人以上的企业，年员工数量增长超过 20%（含 20%），按比上年（最高年份）增长人数以每人 3000 元标准给予奖励。4、年销售额超过 4000 万元以上的企业，参照其当年实现的增加值、营业收入、利润总额形成的地方财力以上年（最高年份）增量部分，市财政和企业注册经营纳税地所在的区市县财政分别按其留成的 100%给予奖励。5、（十一：14 项在实施过程中，同一企业同一年内可以从优但不重复享受。）6、企
10、业、培训机构和园区企业在境内外成功设立分支机构、收购其他企业和培训机构的，以及传统行来企业将信息部门单独剥离、成立独立软件和信息服务企业的，按其投资和运营情况，由市专项资金给予不超过 30 万元的奖励。7、对企业俱有突破性的自主创新成果（如获得国家、省、市科技进步奖并形成销售收入的项目或产品，获得国家、省、市名牌或驰名商标的产品，中标国内外重大信息化建设项目的产品），由市专项资金参照其销售收入给予不超过 50 万元。8、对软件和服务外包有关公共服务平台的设备购置和运营费用给予定额支持。设备购置补助比例一般不超过实际设备购置费用总额的 50%，单个项目补助一般不超过 100 万元；运营费用补助比
11、例一般不超过实际运营费用总额的 20%，单个项目补助一般不超过 50 万元。（十一、企业奖励：参照大政办发2008183 号关于大连市进一步促进软件和服务外包产业发展若干规定的通知）十二、企业投融资政策1、 企业或培训机构向金融机构获取的用于主营业务的贷款，按照中国人民银行分布的基准利率，由市专项资金给予不超过贷款利息 30%的补贴。（参照政办发2008183 号关于大连市进一步促进软件和服务外包产业发展若干规定的通知2、 企业或培训机构进行境内外上市活动，按照企业上市补贴专项资金管理暂行办法（大财企200858 号）给予补贴。3、 担保机构为企业或培训机构提供融资担保服务，按照大连市民营企业
12、和中小企业信用担保奖励资金管理暂行办法（大财企2005476 号）规定的最高标准给予奖励。4、 企业或培训机构取得风险投资，视其运营状况，由市专项相关政策查询地址：政办发2008183 号关于大连市进一步促进软件和服务外包产业发展若干规定的通知http:/ 号）http:/ 号）http:/ Policy1. Preferential Enterprises Income Tax(1) The income tax of the newly established software enterprise shall be levied at the rate of 15% from the d
13、ate of its recognition as high-tech enterprise, whatever foreign investment enterprises or domestic investment company.(2) As of January 1, 2008, the enterprises that previously enjoy “2-year exemption and 3-year half payment”, “5-year exemption and 5-year half payment” of the enterprise income tax
14、and other preferential treatments in the form of periodic tax deductions and exemptions may, after the implementation of the EITL, continue to enjoy the relevant preferential treatments under the preferential measures and the time period prescribed in the former tax law, administrative regulations a
15、nd relevant documents until the expiration of the said time period. However, if such an enterprise has not enjoyed the preferential treatments yet because of its failure to make profits, its preferential time period shall be calculated from 2008.(3) The remuneration and training expenses of the soft
16、ware enterprises are deductible from the enterprise taxable earnings.(4) The income tax shall be levied at the reduced rate of 10% if it is one of the state planning key software enterprises without enjoying the preferential policy of income tax exemption in the year.(5) If the enterprise belongs to
17、 newly-established software enterprise and new and high technology enterprise within the new and high technology business development zones certified by the State Council, enterprises can enjoy additional preferential tax treatment: in the preferential period, the rate of the income tax can be halve
18、d based on the 15%. After the expiration of the tax preferential period, the rate of the income tax will be 15%.(6) The newly established software enterprise within china that have been recognized as high-tech enterprise, shall be exempted from income tax in the first and second years and allowed a
19、50% reduction in the third to fifth years beginning from the profit-making year.2. Preferential Value-Added Tax (VAT)(1) To the software enterprises those selling own-developed software the part of actual taxation exceeding 3% after levied VAT at the rate of 17% before 2010. The taxation immediately
20、 be refund to the Software enterprise for developing new software and enlarge the production. The refund to the Software enterprise for developing new software and enlarge the production, which shall be not regard as taxable income of enterprises Income Tax, and tax exclusion.(2) The nil value-added
21、 tax rates will be used for exported new and high technology products, software products produced by enterprises who export to make foreign exchange.3. Preferential Business Tax(1) Except the sale revenue of software enterprise from which value-added tax should be levied, the income from technology
22、transfer with appropriate conditions and procedures, technology development business, consulting business related with technology development, technology service business shall be exempt from business tax, urban maintenance and construction tax, surtax for education and (local) education supplementa
23、ry tax.(2) As to the private scientific and technical enterprise, income from technology transfer shall be exempted from business tax against the approval papers issued by local tax bureaus.(3) As to entity or individual (including foreign-funded enterprises, foreign-funded research center, foreign
24、enterprises and foreigners), the income from technology transfer, technology development business, consulting business related with technology development, technology service business shall be exempt from business tax.4. Preferential Personal Income tax (1)Several Provisions on Dalians Attracting So
25、phisticated Software Talents(Issue of Dalian s Government NO. 52, 2004),the professional technicians and managers who continually employed over one year in the software and information technology service enterprise are subject to register and pay taxes in new and high technology business park who ha
26、ve been recognized and approved by Dalian Bureau of the Information Industry, also including comic and animation enterprise who operate business in comic and animation aisle of new and high technology business park, the person with an annual salary surpassing 60,000 Yuan and who paid individual inco
27、me tax of last fiscal year to locality retained limit amount that shall be appropriate to special funds.5. Attracting talents policy (1) In park, Enterprises that can look up all kinds of talent in talents basement of park, and select the one who is appropriate for enterprises employment requirement
28、.(2) The new and high technology enterprises, software enterprises in the park, which require graduating students with bachelors degree or higher qualification whom absolutely provided and handled registered permanent residence qualification and procedures without any conditions. (3) With bachelors
29、degree or higher qualification, the professional technicians and operating managers who hold the post more than 2 years within the new and high technology enterprises, software enterprises in the park, which offered registered permanent residence qualification and approved anytime after application.
30、 The city environmental fee will be exempted from them as well.(4) Long effective “temporary residential card“ will be issued to overseas students who work in the Park, their spouses and underage children as well. The city environmental fee will be exempted from them. If their children enter school
31、or kindergarten, they can have the same treatment as the treatment owned by the normal residents in Dalian.(5)The government provide lump-sum settling-in allowance for high-level talents(6) Overseas Students can apply related free business setting up fund when start business.(7) Several Provisions c
32、oncerning further emphasis on talents of software and Service Outsourcing industry:6. College graduates enjoy support policy when start business(1) You are going to apply and handle Documentation Paper of Setting Personal Businessonto college graduates employment service center of Dalian Municipal B
33、ureau of Personnel, and apply to enjoy related support policy. You can hold counsel and question details with related department of Dalian Municipal Bureau of Personnel; also you can seek advice from dialing number which is 84352526.(2) You are going to your local residential district office which y
34、our registered permanent residence belongs, register your unemployment as well as attend to applyRe-employment Accommodation Paperand enjoy support policy for people who will set up personal business because of being out of work before. You can seek detailed questions from department of guiding busi
35、ness starting within city employment service center. Phone: 843690707. Tariff Policies(1) For imported equipments which will be used by the software enterprise itself, the technology (including software, the parts and spare parts imported together with the equipments, the import tax and import value
36、-added tax will be exempted (not including commodities described in the category of foreign investment projects non tax-free imported commodities) .The self-using equipment and its attached technology (including software) and the fitting accessories, are all exempted from the customs duties and the
37、import VAT except those listing in the Duty-exemption Imported Goods Catalogue for Foreign Invested Projects and Duty-exemption Imported Goods Catalogue for Domestic Investment Projects.(2) Except for some export products limited and stipulated separately by the state, the export products manufactur
38、ed by the new and high technology enterprises, software enterprises are exempted from export duties.(3) The instruments and the equipments used by the high-tech enterprise in the High-tech Zone for high-tech development shall, upon examination and verification by the customs of the approving documen
39、ts obtained from the relevant approving department by the enterprise, be exempted from the customs duties if unable to be purchased on Chinese market.8. The fund of talents training for service outsourcing industry According to the official document (Issue of Ministry of Commerce Dalian Bureau of th
40、e Information Industry and Dalian Foreign Trade and Economic Cooperation Bureau provide support subsidies too. (2)Authentication Personal information protection certification: Dalian Bureau of the Information Industry gives 100% subsidies to enterprise for the first time Authentication expenses.Attention：The Chinese text of this Policy shall be deemed the original. In the event of any dispute or misunderstanding as to the interpretation of the language or terms of this Policy, the Chinese language version shall control.
