What kind of invoice should be issued for selling software development system?

According to the above regulations, software companies develop systems for enterprises and provide technical development services for software companies. Article 7 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] 149) stipulates that the service industry refers to the business of providing services to the society by using equipment, tools, places, information or skills. (8) Other services: refer to services other than the above services, such as bathing, hairdressing, washing and dyeing, photography, art, painting, copying, typing, lettering, calculation, testing, laboratory testing, audio recording, video recording, copying, photo printing, design, drawing, surveying and mapping, exploration, packaging, consulting, etc. Therefore, the technology development service provided by software companies belongs to the business that software companies provide services for enterprises by using information and skills, and belongs to the business tax taxable service of "service industry-other service industries". Software companies should issue service industry invoices to enterprises. According to the Detailed Rules for the Implementation of the Measures for the Administration of Invoices, "When issuing invoices, they must be filled in the order of numbers, with complete items, true contents and clear handwriting. All copies should be copied and printed once, and the contents are completely consistent, and the company's financial seal or special invoice seal should be affixed to the invoice and deduction". Software companies should fill in the invoice item column and indicate the system development service fee. Article 7 of Accounting Standards for Business Enterprises No.6-Intangible Assets stipulates that the expenditure on research and development projects within an enterprise should be distinguished from the expenditure on research and development. Research refers to the initial planned investigation for acquiring and understanding new scientific or technical knowledge. Development refers to the application of research results or other knowledge to planning or design before commercial production or use to produce new or greatly improved materials, devices, products, etc. Article 8 stipulates that the expenditure in the research stage of an enterprise's internal research and development project shall be included in the current profit and loss when it occurs. Article 9 stipulates that the internal R&D expenditure incurred by an enterprise in the development stage can only be recognized as an intangible asset if it meets the following conditions: (1) It is technically feasible to complete the intangible asset so that it can be used or sold; (2) There is an intention to complete the intangible asset and use or sell it; (3) The way in which intangible assets generate economic benefits, including being able to prove that the products produced by using the intangible assets exist in the market or that the intangible assets themselves exist in the market, and that the intangible assets will be used internally and prove their usefulness; (4) Having sufficient technical, financial and other resources to support the development of the intangible assets, and having the ability to use or sell the intangible assets; (5) Expenditure attributable to the development stage of the intangible assets can be reliably measured.