For service outsourcing enterprises that are recognized and approved as software enterprises and belong to general VAT taxpayers, selling their own software products, VAT will be levied at the statutory tax rate of 17% before the end of 20 10, and the actual tax burden will be refunded immediately; The returned value-added tax is used by the enterprise to research and develop software products and expand reproduction, and is not levied as taxable income of enterprise income tax; The software products exported by the above-mentioned general taxpayers on their own account and entrusted for export are exempt from VAT. For service outsourcing enterprises belonging to small-scale taxpayers of value-added tax, the software products are produced and sold, and the value-added tax is calculated and paid at the rate of 6%, and the tax authorities can issue special invoices for value-added tax on their behalf; The software products exported by the above-mentioned small-scale taxpayers on their own or on commission are exempt from VAT. Value-added tax is not levied on the business of selling computing software caused by the transfer of ownership of patented technology and non-patented technology by service outsourcing enterprises.

Japanese:

Those who recognize and approve the enterprise's qualification as a general taxpayer. Pay back the tax, product, production and use of the enterprise. As mentioned above, general taxpayers export products, taxes, etc. on their own behalf. Small-scale taxpayers, entrusted enterprises, enterprises, products and vendors. Previous Notes on Small-scale Taxpayer's Products, Self-agency Export, Entrusted Export, Tax Collection. サービスがとののすをためしすすすすす𞎁𞎁.