Where there is no established period of operations, income tax may be paid using the original applicable tax rate for five years commencing on the date of the entry into force of the tax Law.

未约定经营期的，可以在税法施行之日起五年内，按照其原适用的税率缴纳所得税。

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Prerequisites must be satisfied by achieving a scaled score of 50% or higher, no more than five years before entry.

入学前五年内，分数达到50%以上的前提条件必须满足。

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As the emergence in recent years of an entirely new market in mobile computing applications has shown, there are virtually no barriers to entry in the software field.

FORBES: Software Patents and Barriers to Entry