According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Tax Policy Issues Concerning Encouraging the Development of Software Industry and Integrated Circuit Industry (Caishui [2000] No.25), Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Value-added Tax Policy for Embedded Software (Caishui [2008] No.92) and Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Tax Policy Issues Concerning Supporting the Development of Animation Industry (Caishui
1. Information technology service industry refers to the business activities of producing, collecting, processing, processing, storing, transmitting, retrieving and utilizing information and providing information services by using technologies such as computers and communication networks. Including software services, circuit design and testing services, information system services and business process management services. ?
2. Software services refer to business activities that provide software development services, software consulting services, software maintenance services and software testing services.
3. According to the above regulations, entrust your company to develop software. If the copyright of the developed software belongs to your company, your company should pay value-added tax for selling software products, and the tax rate is17%;
4. If the copyright and ownership of the developed software belong to the entrusting party, your company should pay VAT for providing software services at the rate of 3%.
Software products that meet the following conditions can enjoy the value-added tax policy stipulated in this notice upon examination and approval by the competent tax authorities:
1. Test certification materials issued by software testing institutions recognized by provincial software industry authorities;
2. Obtain the software product registration certificate issued by the competent department of software industry or the computer software copyright registration certificate issued by the copyright administrative department.
Extended information "Notice of the State Council on Printing and Distributing Several Policies to Further Encourage the Development of Software Industry and Integrated Circuit Industry" (Guo Fa [201] No.4)
(1) After the general VAT taxpayer sells the software products developed and produced by himself, VAT will be levied at the rate of 17%, and the part with the actual VAT tax burden exceeding 3% will be refunded immediately.
(2) A general VAT taxpayer selling 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.
Baidu Encyclopedia-Notice on Value-added Tax Policy of Software Products