一、工商登记时间两年以上的集成电路设计、软件设计、动漫设计企业及其他高新技术企业(小规模纳税人除外)从事以下业务的,可实行免抵退税管理办法:(一)自主研发、设计由其他企业生产加工后进行收购或委托国内其他企业生产加工 A business registration of more than two years of integrated circuit design, software design, animation design and other high-tech enterprises (other than small-scale taxpayers) engaged in the following businesses, the implementation of exemption from tax rebate approach: (a) independent research and development , Designed by other enterprises after the acquisition of production and processing or commissioned by other domestic enterprises production and processing