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为鼓励技术创新和高新技术的发展,国家税务总局与财政部目前联合发出通知,就有关税收问题作出了规定。 增值税:一般纳税人销售其自行开发生产的计算机软件产品,可按法定17％的税率征收后,对实际税负超过6％的部分实行即征即退。属生产企业的小规模纳税人,生产销售计算机软件按6％的征收率计算缴纳增值税;属商业企业的小规模纳税人,销售计算机软件按4％的征收率计算缴纳增值税,并可由税务机关分别按不同的征收率代开增值税专用发票。 营业税:对单位和个人从事技术转让、技术开发业务和与之相关的技术咨询、技术服务取得的收入,免征营业税。
In order to encourage technological innovation and the development of new and high technology, the State Administration of Taxation and the Ministry of Finance have jointly issued a circular on the relevant taxation issue. Value-added tax: General taxpayers selling computer software products developed and produced by themselves can be levied and refunded at a tax rate of 17% of the statutory tax burden on entities that exceed 6% of the actual tax burden. Is a small-scale taxpayers in production enterprises, production and sales of computer software at 6% of the levy rate of value added tax; is a small business taxpayers, sales of computer software at 4% of the levy rate of value added tax, Authorities, respectively, according to different collection rates on behalf of the VAT invoices. Business tax: The unit and individual engaged in technology transfer, technology development business and its related technical advice, technical services, income, exempt from sales tax.