Value-added tax policy:
1. Test certification materials issued by software testing institutions recognized by provincial software industry authorities;
2. 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.
1. Information technology service industry refers to the business activities of producing, collecting, processing, processing, storing, transmitting, retrieving and utilizing information and providing information services by using technologies such as computers and communication networks. Including software services, circuit design and testing services, information system services and business process management services.
2. Software services refer to business activities that provide software development services, software consulting services, software maintenance services and software testing services.
3. According to the above regulations, entrust your company to develop software. If the copyright of the developed software belongs to your company, your company should pay value-added tax for selling software products, and the tax rate is17%;
4. If the copyright and ownership of the developed software belong to the entrusting party, your company should pay VAT for providing software services at the rate of 3%.
Software products that meet the following conditions may enjoy the provisions of this notice upon examination and approval by the competent tax authorities.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
VAT rate: (1) Taxpayers selling goods, labor services, tangible movable property leasing services or imported goods, unless otherwise stipulated in items 2, 4 and 5 of this article, the tax rate is 17%. (2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%: 1. Agricultural products such as grain, edible vegetable oil and edible salt; 2。 Residents' tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas and coal products; 3。 Books, newspapers, magazines, audio-visual products and electronic publications; 4。 Feed, chemical fertilizer, pesticide, agricultural machinery, agricultural film; 5。 Other goods specified by the State Council. (3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%. (4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero. The adjustment of tax rate is decided by the State Council.
Article 1 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Value-added Tax Policy of Software Products
(1) After the general VAT taxpayer sells the software products developed and produced by himself, VAT will be levied at the rate of 17%, and the part with the actual VAT tax burden exceeding 3% will be refunded immediately;
(2) A general VAT taxpayer selling imported software products after localization can enjoy the VAT refund policy stipulated in the first paragraph of this article. Localization refers to redesign, improvement, transformation, etc. Imported software products, excluding simple Chinese character processing of imported software products;
(3) If a taxpayer is entrusted to develop a software product, the copyright belongs to the entrusted party, and if the copyright belongs to the entrusting party or both parties, the value-added tax shall not be levied. After being registered by the National Copyright Administration, taxpayers transfer their copyright and ownership at the time of sale, and no value-added tax is levied.