Value-added tax policy for software products, which everyone must know:

1) The general VAT taxpayer sells the software products developed and produced by himself, and after the VAT is levied at the rate of 13%, the part whose actual VAT tax burden exceeds 3% will be refunded immediately.

2) General VAT taxpayers sell imported software products after localization, and the software products they sell can enjoy the VAT refund policy stipulated above.

3) Localization refers to the redesign, improvement, transformation, etc. of imported software products, including the simple Chinese character processing of imported software products.

4) Taxpayers are entrusted to develop software products, and the copyright belongs to the entrusted party, and the value-added tax is not levied if the copyright belongs to the entrusting party or belongs to both parties. After the registration of the National Copyright Administration, the taxpayer transfers the copyright and ownership at the time of sale, and no value-added tax is levied.

5) Simply understand: taxpayers are entrusted to develop software products, and the copyright belongs to the trustee. The trustee should levy value-added tax, which can be refunded immediately; However, if the copyright belongs to the entrusting party, the entrusted party will collect value-added tax according to the software services provided. This behavior is not self-developed, and the entrusted party does not enjoy this policy. There is another situation that the copyright belongs to both parties, and neither party can enjoy it.

2. Basic conditions for software to be withdrawn upon demand: The following conditions must be met at the same time and are indispensable.

(1) must be a general taxpayer enterprise of value-added tax, and general taxpayers who do not collect value-added tax or are not allowed to enjoy the tax refund policy. Small-scale taxpayers and ordinary taxpayers during the counseling period are not allowed to enjoy it.

(2) Software products must be developed and produced by themselves, and software products purchased by software enterprises do not enjoy the tax refund policy.

(3) The testing certification materials issued by the software testing institutions recognized by the provincial software industry authorities must be obtained.

(4) Must obtain the Software Product Registration Certificate issued by the competent department of software industry or the Computer Software Copyright Registration Certificate issued by the copyright administrative department.

3, operation practice

1. Invoicing specification for software products:

Special invoices for value-added tax should be issued in accordance with the regulations, the name of the goods should be consistent with the contents of copyright registration, and the quantity and unit price should be filled in completely. For pure software invoicing, a separate software receipt invoice shall be issued, and the name and version number of the software product shall be indicated on the invoice; For example: XX software v1.01(the name of the software for invoicing must be the same as that registered on the certificate, otherwise you cannot enjoy this policy).

There are two ways to invoice embedded software. The first type: directly list the sales amount of software and hardware in the goods column when invoicing; The second type: if the product name is directly filled in the goods column, the software name, its sales amount and hardware sales amount should be indicated in the remarks column. In practice, it is best to consult the local tax bureau about the specific invoicing method.

Example: software v1.01software excluding tax amount: 15000 yuan hardware excluding tax amount: 5000 yuan.