Current location - Loan Platform Complete Network - Local tax - Tax issues for limited liability companies engaged in software development industry
Tax issues for limited liability companies engaged in software development industry

1. Each local tax bureau has different views on this, but it is best to strive to be an industrial enterprise (that is, a production enterprise), so that you can apply for general taxpayers and enjoy more than the maximum 3 % of the value-added tax tax refund (refer to Finance and Taxation 2000 No. 25 "Notice on Tax Policy Issues Concerning Encouraging the Development of the Software Industry and Integrated Circuit Industry"), you need to ask the national tax department for details.

2. There is a lot of tax to be paid, and it depends on the company's business scope. Under the main tax categories:

The value-added tax rate is 17% of the value-added amount (software product sales-remember that it is non-customized development);

The business tax rate is 5% ( Technology development category - customized development, you can apply for tax exemption. Please refer to Cai Shui Zi [1999] No. 273 "The Ministry of Finance and the State Administration of Taxation "On Implementing the Decision of the Central Committee of the Communist Party of China and the State Council on Strengthening Technological Innovation, Developing High Technology, and Achieving Industrialization" Notice on Tax Issues");

The urban maintenance and construction tax rate is 7%;

The education surcharge tax rate is 4%;

The corporate income tax rate is 25% (Those who have obtained the title of software enterprise can apply for two exemptions and three half reductions. Please refer to the "Notice on Tax Policy Issues Concerning Encouraging the Development of the Software Industry and Integrated Circuit Industry" No. 25 of 2000. The tax rate for high-tech enterprises is 15%);

The stamp duty rate is 0.3‰

See the excess progressive tax rate table for the personal income tax rate. The entire tax rate is mainly withheld and paid.

Some other types of taxes depend on the circumstances: such as whether you own real estate, land, and whether the local tax bureau levies funds, etc.

3. I don’t know what you want to ask about this question. If it is related to technology development, please refer to the above document.

Haha, I have worked in a software company for 6 years and am a certified tax accountant. Please contact me at QQ411462588. Many questions cannot be explained clearly.