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国家税务总局、对外贸易经济合作部等六部委最近发出《关于软件出口有关问题的通知》,进一步明确了软件出口税收及管理方面的有关优惠政策。《通知》明确:软件产品出口后,凡出口退税率未达到征税率的,经国家税务总局批准,可按征税率办理退税。这就意味着,我国软件产品将以不含税价格进入国际市场。软件出口企业享受的新优惠政策还有:注册资金在100万元人民币以上者,可享有软件自营出口权:软件出口企业可向外经贸主管部门申请中小企业和国际市场开拓资金,以扩大软件出口和开拓国
The six ministries and commissions such as the State Administration of Taxation and the Ministry of Foreign Trade and Economic Cooperation have recently issued the “Notice on Relevant Issues concerning the Export of Software,” further clarifying the relevant preferential policies on taxation and management of software exports. “Notice” clearly: After the export of software products, where the export tax rebate rate does not meet the tax rate, approved by the State Administration of Taxation, tax refund rates can be applied. This means that China’s software products will enter the international market without tax price. Software export enterprises to enjoy the new preferential policies are: registered capital of 1 million yuan or more, can enjoy the right to self-export software: software export enterprises can apply for foreign trade departments to apply for SMEs and the international market to develop funds to expand the software Export and development country