Latest Policy of Software Tax Refund 221

The latest policy of software tax refund:

1. Identification of high-tech enterprises;

2, double soft enterprise identification;

3. Appraisal of the pre-tax deduction items for enterprise research and development expenses;

4. Evaluation of small and medium-sized scientific and technological enterprises.

In the process of business development, the research and development of software enterprises involves many applications for tax refund or reduction, which is an important way for enterprises to save costs.

II. Analysis

Recognized high-tech enterprises can implement a preferential tax rate of 15%, with the tax rate reduced by 1 points and the tax amount reduced by 4%. Software products developed and produced in China will be collected at the statutory tax rate of 17% before 21, and the actual tax burden exceeding 3% will be refunded immediately, which will be used by enterprises to research and develop software products. If the research and development expenses incurred by enterprises for developing new technologies, new products and new processes are not included in the current profits and losses, 5% of the research and development expenses will be deducted on the basis of actual deduction according to regulations; Where intangible assets are formed, they shall be amortized at 15% of the cost of intangible assets.

3. What are the conditions for software tax refund?

1. The software name and version number listed or indicated on the invoice must be exactly the same as the software product registration certificate, otherwise, the VAT cannot be refunded immediately;

2. Invoices for embedded software can be divided into software and hardware invoices, or they can be issued together, but the proportion of each software and hardware should be indicated;

3. file first, and then apply. Pay taxes first, then refund the tax.