Notice of the Ministry of Finance and the State Administration of Taxation on Implementing the Tax Issues Related to the Decision of the CPC Central Committee and the State Council on Strengthening Technological Innovation, Developing High Technology, and Realizing Industrialization

This notice provides tax policy measures to support technological innovation and high-tech industrialization, including tax reductions or exemptions for software products and related enterprises. Some provisions have been invalidated, with reference to subsequent updates such as the notice on VAT policies for software products.