1. Have software product development and sales income of not less than 200 million yuan, have taxable income of not less than 10 million yuan, and the proportion of R&D personnel must be more than 25%.
2. In key software fields stipulated by the State, the annual software product development and sales income must be not less than 50 million yuan, taxable income must not be less than 2.5 million yuan, the proportion of research and development personnel must be more than 25%, and the proportion of research and development expenses incurred by the enterprise within China must be more than 70% of the total research and development expenses.
3. The total annual software export income must be more than 8 million US dollars, the total software export income must account for not less than 50% of the enterprise’s total annual revenue, and the proportion of research and development personnel must not be less than 25% of the total employees.

 – Article 1 of Cai Shui [2017] No. 79 provides for a 15% corporate income tax rate for certified technologically advanced service enterprises that meet certain conditions, including:

1. They must be Chinese registered companies;
2. They must engage in one or more technologically advanced service businesses using advanced technology or having strong research and development capabilities;
3. Employees with a college degree or above must account for more than 50% of the total number of employees of the enterprise;
4. The income obtained from engaging in the technologically advanced service business must account for more than 50% of the total income of the enterprise in the current year;
5. The income obtained from offshore service outsourcing business must be more than 35% of the total income of the enterprise in the current year.