The newly set software production enterprises, since the profit-making year, the first two years should be exempt corporate income tax, the third to fifth year income tax levied by half. 经认定的新办软件生产企业,自获利年度起,所得税前二年免征,第三年至第五年减半征收。
The base year shall be the first profit-making year of the enterprises. 基期年份为此类企业第一个盈利年。