Excerpts: For the technology service providers introduced by the separation of primary and support operations among the manufacturers whose corporate income tax is based on the book account, if the research and development expenditures they have incurred on new technologies, new products and new processes are included in current profits and losses instead of intangible assets, 50% super deduction should apply to the incurred research and development expenditures of the year. In the event that the abovementioned expenditures are included in intangible assets, such expenditures are eligible for a 150% pre-tax amortization.

Efforts should be made to foster a group of key enterprises that separate primary and ancillary operations. For the services removed from a manufacturer and incorporated into a service provider whose total assets exceed 5 million RMB, a subsidy should be granted to the service provider thus formed. When such a service provider has its primary business cross the income threshold of 3 million RMB per annum, with at least five manufacturers as its customers, it should receive a nonrecurring bonus.  

The producer service providers certified as provincial role models are entitled to a nonrecurring bonus. For the producer service providers whose annual service earnings exceed 10 million, 30 million and 50 million RMB for the first time and account for more than 15% of the primary incomes for the first time, the local financial authorities should grant awards respectively.    

The addition of information development programs with no less than 1.5 million RMB investment conducted by exemplary producer service providers and provincial public platforms of producer services should be subsidized for the investment in the programs.