The specific deduction policy may be different in different regions and regulations, so you need to understand the specific application according to local tax laws and policies. Generally speaking, the following are some general deductive principles:
1. Compliance with VAT law: the investment in software development must meet the conditions stipulated in VAT law, such as being qualified as a general VAT taxpayer and filing tax returns according to relevant requirements.
2. Purchase of fixed assets and services in compliance: Fixed assets and services purchased during software development must comply with the provisions of the tax authorities, such as the license to purchase development software, server equipment and technical services.
3. Issue special VAT invoices correctly: The supplier must issue special VAT invoices according to the provisions on software development investment, and the information on the invoices must be accurate.
4. Deduction limit and proportion: The deduction limit and proportion of software development investment are different in different regions and industries, and the specific policies shall be subject to the provisions of local tax authorities.
Please note that the above information is only general suggestions, and the specific tax laws and policies shall be subject to the provisions of the local tax authorities. If you need exact information and guidance, it is recommended that you consult a professional tax consultant or local tax department.
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