Article 18 General taxpayers of value-added tax who sell self-developed and produced computer software, integrated circuits and other products with independent intellectual property rights shall, in accordance with relevant national regulations, receive an immediate refund for the portion of their actual value-added tax burden that exceeds the prescribed proportion. . Article 19 Enterprises, institutions and other organizations may be exempted from or reduced corporate income tax on income from qualified technology transfers such as patents, new plant varieties, computer software, integrated circuit layout designs, and technical secrets; within a tax year, technology transfer The portion of the transfer income that does not exceed RMB 5 million is exempt from corporate income tax; the portion that exceeds RMB 5 million is subject to corporate income tax at a half rate. Article 20: Encourage enterprises, scientific research institutions, universities and other units to research and develop new technologies, new products, and new processes. When calculating taxable income, if the research and development expenses for the development of new technologies, new products, and new processes have not formed intangible assets and are included in the current profits and losses, they will be deducted in accordance with the regulations based on the percentage of the research and development expenses. 50% additional deduction; if an intangible asset is formed, it shall be amortized according to 150% of the cost of the intangible asset.