Software enterprises refer to those enterprises whose main business is software product development and sales (business) and which meet the following conditions at the same time:
1. Resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan) according to law;
2. The proportion of workers with labor contract relationship and college degree or above in the year of remittance and settlement is not less than 40% of the total monthly average number of employees in the enterprise, and the proportion of research and development personnel in the total monthly average number of employees in the enterprise is not less than 20%.
3. Having core key technologies and carrying out business activities on the basis of them, and the proportion of annual R&D expenditure in the total sales (business) income of enterprises is not less than 6%; among them, the proportion of R&D expenditure incurred by enterprises in China is not less than 60%;
4. The proportion of annual revenue from software product development and sales (business) in the total revenue of enterprises is not less than 50% (the proportion of revenue from embedded software products and information system integrated products development and sales (business) in the total revenue of enterprises is not less than 40%). Among them, the proportion of revenue from software product development and sales (business) in the total revenue of enterprises is not less than 40% (embedded software products and information systems). The proportion of integrated product development and sales (business) revenue to total enterprise revenue is not less than 30%.
5. The main business has independent intellectual property rights.
6. Developing environment (such as legitimate development tools, etc.) suitable for software development.
7. No major safety, major quality accidents or serious environmental violations occurred in the year of remittance and settlement.