A number of ministries and commissions jointly issued the Notice on Promoting Preferential Income Tax Policies for Advanced Technology Service Enterprises in Pilot Areas of Service Trade Innovation and Development, which clarified that eight types of service trade enterprises in four categories can enjoy preferential corporate income tax policies.
Scope of technologically advanced service business (service trade)
(1) Computer and information services
1. Information system integration service system integration consulting service; System integration engineering services; Provide on-site assembly of hardware equipment, software installation and debugging and related operation and maintenance support services; System operation and maintenance services, including system operation detection and monitoring, fault location and elimination, performance management, optimization and upgrading, etc.
2. data services: data storage management services, providing data planning, evaluation, auditing, consulting, cleaning, sorting and application services, data value-added services and other unclassified data processing services.
(2) Research and development and technical services
3. Research and experimental development services in the fields of physics, chemistry, biology, genetics, engineering, medicine, agricultural science, environmental science, human geography, economics and humanities.
4. The design and selection of materials, structure, mechanism, shape, color and surface treatment of products by industrial design services; Comprehensive design services for products, that is, product appearance design, mechanical structure and circuit design services.
5. Cross-border licensing and transfer of intellectual property rights in technology trade with patents, copyrights and trademarks as carriers. Cross-border licensing of intellectual property rights refers to authorizing overseas institutions to use patents, copyrights and trademarks for compensation; Cross-border transfer of intellectual property refers to the sale of intellectual property rights such as patents, copyrights and trademarks to overseas institutions.
(III) Cultural and technical services
6. Digital production of cultural products
and related services. Digital technology is used to digitally transform and develop cultural content such as stage plays, music, fine arts, cultural relics, intangible cultural heritage, literature resources and various publications, to provide content for various display terminals, and to spread and manage cultural products and other related services by digital technology.
7. Foreign translation,
dubbing and production services of cultural products. Translate or dub domestic cultural products into other national languages, and translate or dub cultural products from other countries into domestic languages and related production services.
(4) Chinese medicine medical services
8. Chinese medicine medical care and related services
Telemedical care, education and training, cultural exchange and other services related to Chinese medicine.