According to the Notice of State Taxation Administration of The People's Republic of China Ministry of Finance on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [2065 438+03] 106), the software service industry refers to the business activities of providing software development services, software consulting services, software maintenance services and software testing services.
Making websites belongs to software development services in software services, and belongs to the scope of the reform of the camp. If your company is a general taxpayer, you should issue a special VAT invoice with a tax rate of 6%. If your company is a small-scale taxpayer, you can only issue an ordinary VAT invoice at the rate of 3%. If the other party really needs a special VAT invoice, it can issue it to the competent tax authorities.
The extended information is based on Article 6 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value Added Tax? Taxpayers' following mixed sales activities shall separately account for the sales of goods and the turnover of non-VAT taxable services, and pay VAT according to the sales of goods, while the turnover of non-VAT taxable services shall not pay VAT; If it is not accounted for separately, the sales amount of its goods shall be verified by the competent tax authorities:
(1) selling self-produced goods and providing construction services at the same time;
(2) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
1. Taxpayers sell or import goods at a tax rate of 17%, except as stipulated in the second and third items below.
2. Taxpayers sell or import the following goods at the tax rate of 13%: grain, edible vegetable oil, tap water, heating, cold air, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products and other goods specified by the State Council.
3. Taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.
4. The tax rate for taxpayers to provide processing, repair and replacement services is 17%. Taxpayers also engage in goods or taxable services with different tax rates.
Baidu Encyclopedia-VAT Invoice