1. Software development belongs to the software category, and the tax point is 4%.
2. From June 24, 2000 to the end of 20 10, the general VAT taxpayer sells self-use software products, and the VAT is levied at the statutory tax rate of 17%, and the actual VAT tax burden exceeding 3% will be refunded immediately. The tax refund is used by enterprises to research and develop software products and expand reproduction, and is not regarded as taxable income of enterprise income tax, and enterprise income tax is not levied.
3 along with the computer network, computer hardware, machinery and equipment sales of software products should be accounted for separately. If it is not accounted for separately or unclear, value-added tax will be levied according to the applicable tax rate of computer network or computer hardware, machinery and equipment, and no tax refund will be granted.
4. Computer software products refer to storage media (including floppy disks, hard disks, optical disks, etc.). ) Record computer programs and related documents. Business tax is levied on computer software registered with the National Copyright Administration and its copyright and ownership are transferred at the time of sale, and value-added tax is not levied.