Announcement on Issues Relevant to Expanding the Scope of Enterprises to Which the Measures for Administration of the Exemption, Setoff and Refund of Tax Apply
关于扩大适用免抵退税管理办法企业范围有关问题的公告
The Announcement allows tax exemption, setoff and refund of tax of integrated circuit design, software design and animation design enterprises to be extended to entrustment of processing.
公告允许集成电路设计、软件设计、动漫设计企业的免抵退税适用扩大至委托加工。
Issue: May 2011
CLP Reference: 3220/11.03.14
PRC Reference: 国家税务总局 [2011] 第18号
Promulgated: 14 March 2011
Effective: 01 May 2011
Keywords (click to search):
tax exemption
setoff
refund
software design
integrated circuit design
animation design
(Issued by the State Administration of Taxation on March 14 2011 and effective as of May 1 2011.)
With a view to supporting the development of new industries in China and adapting to new business models, we hereby announce matters relevant to expanding the scope of enterprises to which the measures for administration of the exemption, setoff and refund of tax apply as follows:
为支持国内新兴产业的发展，适应新的经营模式，现就扩大免抵退税管理办法企业范围的有关事项公告如下：
1. Integrated circuit design, software design and animation design enterprises as well as other high and new technology enterprises (other than small taxpayers) that have had their business registration granted for at least two years and that engage in the following businesses may be governed by the measures for administration of the exemption, setoff and refund of tax:
一、工商登记时间两年以上的集成电路设计、软件设计、动漫设计企业及其他高新技术企业（小规模纳税人除外）从事以下业务的，可实行免抵退税管理办法：
Please login or register below to read this article.