SOFTWARE

As announced recently by the National Development and Reform Commission and four other central departments, integrated circuit (IC) design enterprises and software enterprises must submit their application once again in order to benefit from this year’s preferential treatment for enterprise income tax. Concerned enterprises that did not submit their applications last year must file their applications on the information filing system between 15 and 21 March this year. More

China recently announced that to be recognised as a ‘software enterprise encouraged by the state’, an enterprise must be established as a legal entity within the territory of China (excluding Hong Kong, Macao and Taiwan) and have software product development or information technology services as its main business. More

Boys’ and girls’ preference for toys varies at different ages. According to HKTDC’s report “China’s Toy Shoppers: A Purchasing Behaviour Survey”, girls in different age groups all like plush toys and dolls, while boys like remote-control/electric toys. It is worth noting that children aged 3-6 already like to play mobile or computer games. As they grow older, their interest in mobile/computer games also becomes stronger. More