If you sell your own software, you must issue an invoice at the applicable tax rate of 17%, and then you can enjoy the preferential tax refund policy for the part with the actual tax rate exceeding 3%.
Taxpayers sell goods and services at zero tax rate. When issuing invoices, VAT invoices can be issued at zero tax rate.
Article 4 of the Announcement on Adjusting the Face Content of Uniform Sales Invoice issued by State Taxation Administration of The People's Republic of China (State Taxation Administration of The People's Republic of China Announcement No.2065438+No.27, 2004) stipulates that taxpayers selling goods exempted from value-added tax should select "0" in the column of "VAT rate or collection rate" of uniform invoices for goods sales when issuing them through the tax control system of uniform invoices for machine goods sales, which is equivalent to clearly stipulating that invoices for tax-free items should be filled in.
Relevant provisions on ordinary VAT invoices:
1. The format, font, column number and content of the general VAT invoice are exactly the same as those of the special VAT invoice. According to the invoice number, it is divided into two copies and five copies. The basic coupon number is two coupons, the first coupon number is an accounting coupon, and the seller serves as an accounting voucher.
The second copy is the invoice copy, which is used by the buyer as an accounting voucher. In addition, in order to meet the needs of some taxpayers, triple coupons, namely five coupons, have been added after the basic coupons for enterprises to choose from.
Two. The second copy of VAT ordinary invoice (invoice copy) is printed with anti-counterfeiting paper, the code is printed with special anti-counterfeiting ink, and the number font is irregular. The colors of each couplet are blue, orange, green-blue, yellow-green and purple.
Three, where included in the "one machine, more votes" system (including trial operation) of the general taxpayer, since the date of inclusion, shall use the national unified VAT invoice, and through the anti-counterfeiting tax control system.
The competent tax authorities shall hand in or return to the tax authorities the old ordinary invoices that the general taxpayers have purchased but have not used; With the approval of the tax authorities, ordinary taxpayers who are allowed to use their own name invoices are temporarily included in the "one machine with multiple tickets" system to avoid the waste of inventory invoices, but not later than the end of 2005.
Four. The general invoice price of value-added tax shall be uniformly formulated by the National Development and Reform Commission.
Five, the tax authorities at all levels should attach great importance to the trial operation of the "one machine, multiple tickets" system, and earnestly do a good job in the convergence of old and new ordinary invoices. It is necessary to grasp the situation, make overall plans and make reasonable arrangements to ensure the smooth implementation of the "one machine with multiple votes" system.