【涨知识】软件企业即征即退政策全解读！

Core Viewpoint - Innovation is the primary driving force for development and is crucial for promoting high-quality growth and building a modern economic system. The article provides a comprehensive interpretation of the VAT immediate refund policy for software products, aimed at helping software companies understand and apply the tax incentives effectively. Policy Content - VAT general taxpayers selling self-developed software products are subject to VAT at the current tax rate, with an immediate refund policy applied to the portion of VAT burden exceeding 3% [1][4]. Application Conditions - Software products must have a registration certificate issued by the software industry authority or a copyright registration certificate from the administrative department of copyright to enjoy the VAT policy [4]. - Embedded software products sold alongside computer hardware must have their costs separately accounted for to qualify for the VAT policy [4]. Calculation of Immediate Refund Amount - The calculation method for the immediate refund amount is as follows: - Immediate refund amount = Current VAT payable on software products - Current sales amount of software products × 3% [6]. - Example: If a software company sells self-developed software for 2 million yuan and has a deductible input tax of 100,000 yuan, the immediate refund amount would be 10,000 yuan [6]. Calculation for Embedded Software Products - The calculation for embedded software products follows a similar method, with specific formulas for determining sales amounts and VAT payable [9]. - Example: If the total sales of embedded software and hardware is 6 million yuan, and the hardware cost is 2.5 million yuan, the sales amount for embedded software would be 3.25 million yuan [8][9]. Common Questions and Answers - Imported software products that undergo localization can enjoy the immediate refund policy, but simple localization like Chinese character processing does not qualify [12]. - If input tax cannot be clearly distinguished in software development, it can be allocated based on actual costs or sales revenue ratios [12]. - If software products are sold alongside hardware without separate accounting, they cannot enjoy the immediate refund policy [12].