For the service outsourcing enterprises that have been approved as software enterprises and belong to the general VAT taxpayers, selling their own software products, the VAT will be levied at the statutory tax rate of 17% before the end of 20 10, and the actual tax burden will be refunded immediately; The returned value-added tax is used for the enterprise to research and develop software products and expand reproduction, and is not levied as taxable income of enterprise income tax; The above-mentioned software products exported by ordinary taxpayers on their own account and entrusted for export are exempt from VAT. For service outsourcing enterprises belonging to small-scale taxpayers of value-added tax, if they produce and sell software products, the value-added tax shall be calculated and paid according to the tax rate of 6%, and the tax authorities may issue special invoices for value-added tax on their behalf; The software products exported by the above-mentioned small-scale taxpayers on their own or on commission are exempt from VAT. Value-added tax is not levied on the sales computing software business generated by the transfer of proprietary rights of patented technology and non-patented technology by service outsourcing enterprises.

Japanese:

Identifying and approving the qualifications of general taxpayers of enterprises. Reimbursement of taxes, products, production and use of enterprises. As mentioned above, ordinary taxpayers export products, taxes, etc. On behalf of themselves. Small-scale taxpayers, entrusted enterprises, enterprises, products and sellers. Small-scale taxpayer products, self-export, entrusted export, tax collection and management. サービスがとののすをためしすすすすす𞎁.