软件产品增值税即征即退常见问题解答及退税操作步骤

Core Viewpoint - The article discusses the implementation of a VAT immediate refund policy for software products developed and produced by general VAT taxpayers, aimed at encouraging technological innovation and industrial upgrading [1]. Group 1: VAT Immediate Refund Policy - The VAT immediate refund policy allows general VAT taxpayers to receive a refund on the portion of VAT that exceeds 3% after a 13% VAT is levied on their self-developed software products [1]. - Compliance with tax regulations is essential for companies to benefit from this policy, requiring independent accounting of income, complete material declarations, precise input tax allocation, and dynamic risk management [1]. Group 2: Eligibility for the Policy - Not all software products qualify for the VAT immediate refund policy; only those that meet specific criteria can benefit [3][4]. - Software products must be registered with the relevant authorities, such as obtaining a Software Product Registration Certificate or a Computer Software Copyright Registration Certificate [4]. - Only general VAT taxpayers can enjoy the VAT immediate refund policy; small-scale taxpayers are not eligible [6][7]. Group 3: Application Process - Companies must apply for the VAT immediate refund after completing their monthly VAT declaration and paying the tax [14]. - The application can be submitted through the electronic tax bureau, following specific steps to report and apply for the refund [16][18][20].