According to general tax regulations, software development input can enjoy the super deduction policy of value-added tax. The additional VAT deduction means that when taxpayers purchase fixed assets and services that meet the regulations, they can deduct the VAT they pay against the amount of tax payable, thereby reducing the actual tax that needs to be paid.

The specific super deduction policy may vary depending on the region and regulations, so you need to understand the specific applicable situation based on local tax laws and policies. Under normal circumstances, the following are some general principles of super deduction:

1. Comply with the provisions of the VAT Law: Software development input must meet the conditions stipulated in the VAT Law, such as having the qualification of a general taxpayer of VAT, and Make tax returns in accordance with relevant requirements.

2. Compliant purchase of fixed assets and services: Fixed assets and services purchased during the software development process must comply with the regulations of the tax department, such as the purchase of licenses for software development, server equipment, technical services, etc.

3. Correctly issue special value-added tax invoices: For software development input, the supplier must issue special value-added tax invoices in accordance with regulations, and the information on the invoice must be accurate.

4. Deduction limits and proportions: Different regions and industries have different deduction limits and proportions for software development inputs. The specific policies are subject to the regulations of the local tax department.

Please note that the above information is only general advice, and specific tax regulations and policies should be subject to the regulations of the local tax department. If you require exact information and guidance, it is recommended that you consult a professional tax advisor or your local tax authority.

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