Taxpayers should provide a written application report for computer software products to enjoy preferential tax policies and an application approval form for computer software products to enjoy preferential tax policies.

Since January 1, 2011, for general VAT taxpayers who sell self-developed and produced software products, after VAT is levied at a tax rate of 17%, their actual VAT tax burden exceeds 3%. Some of them implement a policy of immediate withdrawal upon collection.

1. Taxpayers should provide

3 copies of the main form and "Tax Refund (Credit) Application Approval Form".

2. Taxpayers should provide information

(1) Written application report for computer software products to enjoy preferential tax policies and "Approval Form for Application for Computer Software Products to Enjoy Preferential Tax Policies";

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(2) Copies of testing certification materials issued by software testing institutions recognized by provincial software industry authorities;

(3) Copies of software product certification materials that comply with value-added tax preferential policies ( "Software Enterprise Certification Certificate", "Software Product Registration Certificate" or "Computer Software Copyright Registration Certificate");

(4) Copies of tax returns for computer software products that enjoy preferential tax policies;

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(5) Copy of value-added tax payment voucher;

(6) 1. Software enterprise application tax refund calculation form, software enterprise tax status form;

2. Software Copy of product sales invoice;

3. Copy of enterprise product sales detailed account, and if it is embedded software, a copy of cost detailed account is also required.

The above copies must be stamped with the official seal of the unit and must be consistent with the originals.

Extended information:

1. Value-added tax policy on software products

(1) General taxpayers of value-added tax who sell software products developed and produced by themselves shall be subject to 17 After levying value-added tax at a % rate, the part of the actual tax burden exceeding 3% will be subject to an immediate refund policy.

(2) If a general taxpayer of value-added tax localizes imported software products and then sells them externally, the software products sold by them can enjoy the VAT refund policy stipulated in the first paragraph of this article.

Localization transformation refers to the redesign, improvement, conversion, etc. of imported software products. Simply converting imported software products into Chinese characters is not included.

(3) Taxpayers are entrusted to develop software products, and the copyright belongs to the entrusted party. Value-added tax is levied. If the copyright belongs to the entrusting party or is jointly owned by both parties, no value-added tax is levied; for those registered with the National Copyright Administration Registration, if the taxpayer transfers the copyright and ownership together with the sale, no value-added tax will be levied.

2. Definition and classification of software products

The software products mentioned in this notice refer to information processing programs and related documents and data. Software products include computer software products, information systems and embedded software products. Embedded software products refer to software products that are embedded in computer hardware and machinery and sold together with them, forming an integral part of computer hardware and machinery and equipment.

3. Software products that meet the following conditions, upon review and approval by the competent tax authorities, can enjoy the value-added tax policy stipulated in this notice:

1. Obtain approval from the provincial software industry authorities Test certification materials issued by a software testing agency;

2. Obtain the "Software Product Registration Certificate" issued by the software industry authority or the "Computer Software Copyright Registration Certificate" issued by the copyright administrative department.

IV. Calculation of the immediate refund amount of VAT on software products

(1) Calculation method of the immediate refund amount of VAT on software products:

Immediate tax refund amount = current software product VAT payable - current software product sales × 3%

Current software product VAT payable = current software product output tax - current software product tax Deduction of input tax

Output tax on software products for the current period = sales of software products for the current period × 17%

(2) Calculation of the VAT refund amount for embedded software products upon collection:

1. Calculation method of the immediate tax refund amount for embedded software products upon collection

The immediate tax refund amount = the current VAT payable amount for embedded software products - the current embedded Software product sales × 3%

The value-added tax payable on embedded software products for the current period = the output tax for embedded software products for the current period - the deductible input tax for embedded software products for the current period

Output tax on embedded software products for the current period = sales of embedded software products for the current period × 17%

2. Calculation formula for sales of embedded software products for the current period

Embedded software for the current period Product sales = Total sales of embedded software products and computer hardware and machinery and equipment for the current period – Sales of computer hardware and machinery and equipment for the current period

Sales of computer hardware and machinery and equipment are determined in the following order:

① Calculated and determined based on the average sales price of similar goods of the taxpayer in the most recent period;

② Calculated and determined based on the average sales price of similar goods of other taxpayers in the most recent period;

③ According to The taxable price of computer hardware and machinery and equipment components is calculated and determined.

The taxable price of computer hardware and machinery and equipment = cost of computer hardware and machinery and equipment × (1+10%).

Baidu Encyclopedia-Notice on Value-Added Tax Policy for Software Products