【涨知识】软件产品增值税即征即退相关政策常见误区

Core Viewpoint - The article discusses the VAT policy for software products in China, specifically the immediate refund policy for VAT exceeding 3% for general VAT taxpayers selling self-developed software products [1]. Group 1: Policy Subject - General VAT taxpayers selling self-developed software products can enjoy the immediate refund policy for VAT [3]. - Software products include computer software, information systems, and embedded software products [3]. - Imported software products that undergo localization can also benefit from this policy [3][6]. Group 2: Eligibility for the Policy - Only software products with a registration certificate from the software industry authority or a copyright registration certificate can enjoy the VAT refund policy [4]. - Embedded software sold with computer hardware must have separate cost accounting to qualify for the VAT refund [4][7]. - Simple localization, such as Chinese character processing, does not qualify for the VAT refund policy [6]. Group 3: Revenue and Tax Calculation - The calculation for the immediate refund of VAT is based on the formula: Immediate refund amount = Current VAT payable - Current sales amount × 3% [7]. - For embedded software, the sales amount must be calculated separately from the hardware sales amount to determine the VAT refund [7]. - The method for allocating input tax must be reported to the tax authority and cannot be changed within a year [7].