General taxpayers selling self-developed and produced software products declare and pay VAT at the rate of 17% (adjusted to 13% in Announcement No.39 of 20 19). After the tax is paid and put into storage, they can apply for tax refund for the part where the actual value-added tax burden exceeds 3%. This is the policy that VAT is levied first and then retreated.
Take a chestnut as an example: the self-developed software products sold in that month are 654.38+0.3 million (excluding tax), and after deducting the input, the value-added tax is 654.38+0.3%. If more than 3% is returned, it will be 654.38+0 million, and the final VAT tax burden will be 3%.
Policy basis: Paragraph 1 of Article 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Value-added Tax Policy for Software Products (Cai Shui [201]100): General VAT taxpayers sell self-developed and produced software products, and after the VAT is levied at the rate of 17%, the actual VAT burden exceeds 3%.
This document is also the core document of software products and should be returned immediately upon request. Article 4 of Caishui No.201838 "Notice on Continuation of VAT Policy in Animation Industry" also implements the above documents.
What software products can enjoy the immediate exit policy?
First of all, software products must be developed by themselves, and taxpayers who sell imported software products after localization can also enjoy the policy of returning software products on demand. (Localization refers to redesign, improvement, transformation, etc. Imported software products, excluding simple Chinese character processing of imported software products)
Secondly, software products refer to information processing programs and related documents and data, including computer software products, information systems and embedded software products.
Embedded software products refer to software products embedded in computer hardware and machinery and equipment and sold together with them, which constitute an integral part of computer hardware and machinery and equipment. Such as voice software in an intelligent voice robot chip.
★ Review conditions:
1 Test certification materials issued by software testing institutions recognized by provincial software industry authorities.
(The above pictures are all online pictures. If there is infringement, please contact the author in time. )
Obtain the software product registration certificate issued by the competent department of software industry or the computer software copyright registration certificate issued by the copyright administrative department.
(The above pictures are all online pictures. If there is infringement, please contact the author in time. )
How to calculate the tax refund on demand?
1) Value-added tax on software products will be refunded immediately.
Tax refund on demand = (current software product sales × 13%- current software product can be deducted from input tax)-current software product sales ×3%.
2) The value-added tax of embedded software products is the tax refund.
Tax refund on demand = (sales of embedded software products in current period × 13%- input tax can be deducted for embedded software products in current period)-sales of embedded software products in current period ×3%.
Sales of embedded software products in this period = total sales of embedded software products and computer hardware and machinery and equipment in this period-sales of computer hardware and machinery and equipment in this period.
Sales of computer hardware and machinery and equipment shall be determined in the following order:
1 taxpayer's recent average selling price of similar goods.
According to the recent average selling price of similar goods of other taxpayers.
3. According to the taxable value calculation of computer hardware, machinery and equipment.
The taxable value of computer hardware and machinery and equipment = the cost of computer hardware and machinery and equipment ×( 1+ 10%)
Remarks: 10% Here is the cost profit rate.
How to issue invoices correctly?
The invoice of 1 should indicate the name and version number of the software product, and it must be consistent with the relevant contents of the software product registration certificate.
When selling embedded software products, the sales amount of software and hardware should be indicated separately in the remarks column of the invoice.
Software products sold together with hardware products such as machinery and equipment shall be invoiced separately; If it cannot be issued separately, it should be indicated in the remarks column of the invoice that the software products consistent with the registration certificate are included.
Tip: If a general VAT taxpayer sells software products and other goods or taxable services at the same time, it shall determine the undivided input tax amount according to the actual cost or the proportion of sales income. Input tax on equipment and tools specially used for software product development and production shall not be apportioned. Taxpayers shall report the selected allocation method to the competent tax authorities for the record, and shall not change it within one year from the date of filing.
Handling process?
First, the qualification records of software products that can be returned immediately after collection.
Path: Online Tax Service Hall-> Preferential treatment->; VAT will be refunded immediately.
Step 1. Fill in the form:
Step two. Upload data:
Click the "plus key" to submit the test certification materials issued by the software testing institutions recognized by the provincial software industry authorities, the software product registration certificate issued by the software industry authorities or the computer software copyright registration certificate issued by the copyright administrative department.
Step three. After submission, on the homepage-> Check the progress of the processing results.
(Tip: The progress of the event must show "Completed Agreement" ~ If it is "Application in Progress", remember to resubmit it! )
Second, lobbying for tax refund
Taxpayers who are eligible to enjoy the preferential policy of immediate refund of value-added tax on software products shall truthfully declare and pay taxes to the competent tax authorities within the prescribed tax declaration period. If the time tax burden of the software products sold in the current month exceeds 3%, it shall apply to the competent tax authorities for tax refund after tax declaration.
Tax refund materials:
1. Application for Tax Refund (Credit) Approval Form
2. Report on application for refund of value-added tax on demand
3. Copy of taxpayer's tax payment certificate
4. The original and photocopy of the tax overpayment certificate.