Notice of the Ministry of Finance and the State Administration of Taxation on Further Encouraging the Development of the Software Industry and Integrated Circuit Industry through Corporate Income Tax Policies
财政部国家税务总局关于进一步鼓励软件产业和集成电路产业发展企业所得税政策的通知
This document outlines corporate income tax incentives to promote the development of the software and integrated circuit industries in China, including preferential tax treatment on taxable income and investments.