Group 1 - The article discusses the R&D expense deduction policy for enterprises, highlighting that companies can deduct 120% of actual R&D expenses incurred from January 1, 2023, to December 31, 2027, if these expenses do not form intangible assets [4] - For R&D expenses that form intangible assets, companies can amortize 220% of the intangible asset cost during the same period [4] - The policy applies to resident enterprises with sound accounting practices that can accurately allocate R&D expenses, while certain industries, such as tobacco manufacturing and real estate, are excluded from this deduction [4][4] Group 2 - The article clarifies that companies can claim 80% of the actual expenses incurred for R&D activities conducted by external domestic institutions or individuals [4] - For R&D activities conducted abroad (excluding individuals), companies can also claim 80% of the actual expenses, provided that the total does not exceed two-thirds of the eligible domestic R&D expenses [4] - Collaborative R&D projects allow each party to calculate their respective R&D expenses for deduction purposes [4]

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].

欢迎扫描下方二维码关注： 来源： 北京税务 进口软件进行本地 化改造后再卖也能 那我们进口软件，自 享受，但是如果只 己再进行一些改造后 进行汉字化处理是 再卖，能享受吗? 不能享受的。 知识点: 增值税一般纳税人将进口软件产品进 行本地化改造后对外销售，其销售的软件 产品同样可享受增值税即征即退政策。 注 意： 本地化改造是指对进口软件产品进行 重新设计、改进、转换等，单纯对进口软 件产品进行汉字化处理不包括在内。 哦,那我们享受软件 产品即征即退政策需 要满足什么条件吗? 需要取得软件产业主管部 门颁发的《软件产品登记 证书》或著作权行政管理 部门颁发的《计算机软件 著作权登记证书》。 0 0 是，就是一般纳税人 卖自己开发的软件， 按13%缴税,税负超 3%的部分，可以申 ,请退税。 知识点: 软件产品即征即退: 增值税一般纳税 人销售其自行开发生产的软件产品，按 13%税率征收增值税后，对其增值税实际 税负超过3%的部分实行即征即退政策。 11 纳税人销售的软件产品为其自行开发 生产，且享受增值税即征即退政策的软件 产品，需取得著作权行政管理部门颁发的 《计算机软件著作权登记证书》。 知识点: 当期增 ...

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].

Core Viewpoint - The article clarifies common misconceptions regarding the VAT immediate collection and refund policy for software products, emphasizing the specific conditions under which software products can qualify for this policy. Group 1: Misconceptions about VAT Policy - Misconception 1: All software products can enjoy the VAT immediate collection and refund policy. Correct understanding: Only software products with a "Software Product Registration Certificate" or a "Computer Software Copyright Registration Certificate" issued by the relevant authorities can qualify, subject to approval by the tax authority [1]. - Misconception 2: Small-scale taxpayers can enjoy the VAT immediate collection and refund policy. Correct understanding: This policy is applicable only to qualified general VAT taxpayers [2]. - Misconception 3: Software products sold together with machinery cannot enjoy the VAT immediate collection and refund policy. Correct understanding: General VAT taxpayers can sell embedded software products along with hardware, but must separately account for the costs of the software and hardware [3][4]. - Misconception 4: Taxpayers cannot enjoy the VAT immediate collection and refund policy if they charge maintenance or training fees when selling software. Correct understanding: Taxpayers can still enjoy the policy even if they charge installation, maintenance, or training fees, provided they follow the relevant regulations [5]. - Misconception 5: General VAT taxpayers can enjoy the VAT immediate collection and refund policy for imported software that has only undergone Chinese character processing. Correct understanding: Only software that has undergone substantial localization, such as redesign or improvement, qualifies for the policy; mere Chinese character processing does not count [6]. Group 2: Policy References - The article references two key policy documents: "Notice on VAT Policy for Software Products" (Cai Shui [2011] No. 100) and "Notice on Several VAT Policies" (Cai Shui [2005] No. 165) as the basis for the VAT immediate collection and refund policy [6].

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].