purchase problem > About the invoice
About the invoice
According to the "Notice of the Ministry of Finance and the State Administration of Taxation on the Value-Added Tax Policy of Software Products" Caishui  No. 100: Software product value-added tax policy: (1) General value-added tax taxpayers sell software products developed and produced by themselves, according to 17% After the value-added tax is levied at the tax rate, the policy of refund upon collection will be implemented for the part of the actual tax burden of value-added tax exceeding 3%.
The  No. 100 document is effective after the reform of business tax to value-added tax. The applicable tax rate for the provision of software development services is divided according to the taxable scope of business tax and value-added tax before the reform of business tax and value-added tax. That is:
1. If the copyright belongs to the entrusted party, 17% can enjoy the refund upon collection
2. If the copyright belongs to the entrusting party or is jointly owned by both parties, 6% shall be charged. Caishui  No. 106 provides modern service industry services (excluding tangible movable property leasing services), and the tax rate is 6%.
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