2. Deduct the employee training fee according to the facts.
3. VAT is an enterprise income tax policy for software product research and development and expanded reproduction.
Legal basis: Announcement of Ministry of Finance, State Taxation Administration of The People's Republic of China, National Development and Reform Commission and Ministry of Industry and Information Technology on Enterprise Income Tax Policies for Promoting High-quality Development of Integrated Circuit Industry and Software Industry. 1. Integrated circuit manufacturers or projects encouraged by the state whose line width is less than 28 nm and whose operating period exceeds 15 years are exempt from enterprise income tax from the first year to the tenth year; The state encourages enterprises or projects whose production lines are less than 65nm (inclusive) and whose operating period exceeds 15 years to be exempted from enterprise income tax from the first year to the fifth year, and the enterprise income tax will be levied at the statutory tax rate of 25% from the sixth year to the tenth year; The state encourages enterprises or projects with integrated circuits whose production line width is less than 130 nm (inclusive) and whose operating period exceeds 10 year to be exempted from enterprise income tax from the first year to the second year, and to collect enterprise income tax at the statutory rate of 25% from the third year to the fifth year.
Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Encouraging the Development of Enterprise Income Tax Policies in Software Industry and Integrated Circuit Industry. Staff training fees of integrated circuit design enterprises and qualified software enterprises should be accounted for separately, and deducted when calculating taxable income according to actual amount.
Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Value-added Tax Policy for Software Products I. Value-added Tax Policy for Software Products (I) After the general taxpayer sells the software products developed and produced by himself, the value-added tax will be levied at the rate of 17%, and the actual value-added tax burden exceeding 3% will be refunded immediately. (2) A general VAT taxpayer who sells imported software products after localization can enjoy the VAT refund policy stipulated in the first paragraph of this article. Localization refers to redesign, improvement, transformation, etc. Simple Chinese character processing of imported software products is not included. (3) Entrusting taxpayers to develop software products, where the copyright belongs to the entrusted party and the copyright belongs to the entrusting party or both parties, no value-added tax shall be levied; After being registered by the National Copyright Administration, taxpayers transfer their copyright and ownership at the time of sale, and no value-added tax is levied.