When selling software products, it is necessary to distinguish between selling the ownership of software and selling the right to use software. The former applies the tax rate of 6% according to the transfer of intangible assets; The latter is just an ordinary commodity, and the tax rate of 16% is applicable. Of course, if it is the latter, and the software is developed by itself, and the copyright registration of the relevant software has been obtained, the policy of refunding the part where the actual tax burden of VAT exceeds 3% can be applied.

For the hardware sold, it is necessary to check whether it contains embedded software that can be calculated separately. If it does, the hardware and software can be priced separately, and the embedded software can also refer to the above policies.