软件产品增值税超税负即征即退政策反

Core Viewpoint - The article discusses tax incentives aimed at supporting the development of the manufacturing industry in China, particularly focusing on value-added tax (VAT) policies for software products and small-scale taxpayers [2][14]. Group 1: Tax Incentives for Software Products - The VAT policy allows general taxpayers selling self-developed software products to receive a refund for the portion of VAT that exceeds 3% of their actual tax burden [3][4]. - The applicable VAT rate for software products has been reduced from 17% to 16% on May 1, 2018, and further to 13% on April 1, 2019 [3]. - This policy has been in effect since January 1, 2011, and requires taxpayers to obtain relevant certificates from the software industry authorities [4][5]. Group 2: Tax Exemptions for Small-Scale Taxpayers - From January 1, 2023, to December 31, 2027, small-scale taxpayers with monthly sales below 100,000 yuan are exempt from VAT [14][17]. - Small-scale taxpayers can choose to report on a monthly or quarterly basis, with quarterly sales not exceeding 300,000 yuan also qualifying for the exemption [18]. - Additional provisions allow for exemptions on certain sales, such as real estate, if the adjusted sales amount remains below the threshold [18][19]. Group 3: Application and Processing - Taxpayers must submit relevant documentation to the tax authorities when applying for VAT refunds, with subsequent applications requiring fewer documents if no changes occur [7][8]. - The application process can be completed through electronic tax services or in-person at tax service halls [8].