In the software development industry, for ordinary taxpayers, the VAT rate is 6%.
In the software sales industry, the general taxpayer's VAT rate is 13%.
Relevant regulations:
According to Announcement No.39 of Ministry of Finance, State Taxation Administration of The People's Republic of China and General Administration of Customs No.20 19.03.20 "Announcement of Ministry of Finance, State Taxation Administration of The People's Republic of China and General Administration of Customs on Deepening VAT Reform", from April 1 9,1day, general VAT taxpayers (hereinafter referred to as taxpayers) are engaged in VAT taxable sales or imports.
The cross-border taxable behavior of domestic units and individuals has a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. The tax rate of modern service industry is 6%. After the release of document 36, document 100 will be revised. Unfortunately, it has not been revised, which is unfair to those taxpayers who cannot enjoy the policy of immediate withdrawal.
Matters needing attention in software development service
Code writing and testing should strictly follow the code structure in the process of code writing. In addition, developers should also ensure that the code can run normally and do a good job of testing. Software development is a very complicated system engineering. Only by working hard at every link, every stage and every link and knowing some precautions as much as possible can we bring high-quality one-stop software development services to enterprises.
Enterprises that actively participate in testing products need to actively participate in this stage of testing products when customizing software development or outsourcing software development. At the time of delivery, customized products are tested by software customization developers, but enterprises need their own internal personnel to test whether many functions, modules and processes meet the needs of enterprises, and put them forward in time for software customization developers to modify before delivery.