website development tax deduction

2022.03.26

Software enterprise tax offer#Fiscal planning##Tax reduction#

(Website development Tax Deduction)1. Software ProductsVAT super tax negative 【Enjoys the main body】 Develop production and sales software products(Including the import software product Sales after localization)VAT General taxpayer

【Favorable content】#Integrated circuit design and software companies#

VAT General taxpayers sell their own software products,according to 17%(Editor's note:since 2018 year 5 moon 1 Day from day to,Original application 17%Tax rate Whole 16%;since 2019 year 4 moon 1 Day from day to,Original application 16%Tax rate Whole 13%)Tax rate levy,ItVAT actual tax burden 3% Part of the implementation of the legal return policy

(Website development Tax Deduction)【Enjoy condition】 Software products need to obtain copyright administrative department《Computer Software Copyright Registration Certificate》。

【Policy basis】

1.《Finance department State Administration of Taxation on Software Product VAT Policy notify》(Taxation〔2011〕100 No)

2.《Finance department Notice of the Tax Administration on Adjusting VAT》(fiscal 3 taxi〔2018〕32 No)First one

3.《Finance department Tax Office The General Administration of Customs on Deepening VAT Reform Announcement》(2019 Year 39 No)First one

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