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答:技术创新和高新技术企业可以享受的税收优惠政策主要有:一、关于增值税。一般纳税人销售其自行开发生产的计算机软件产品,可按法定17%的税率征收后,对实际税负超过6%的部分实行即征即退;属生产企业的小规模纳税人,生产销售计算机软件按6%的征收率计算缴纳增值税;属商业企业的小规模纳税人,销售计算机软件按4%的征收率计算缴纳增值税,并可由税务机关分别按不同的征收率代开
A: Technology innovation and high-tech enterprises can enjoy the preferential tax policies are: First, on the value-added tax. General taxpayers selling computer software products developed and produced by themselves may be levied and refunded on the part of the actual tax burden exceeding 6% after they are levied at the statutory rate of 17%. Small taxpayers who are manufacturing enterprises, production and sales computers The software shall be charged at 6% levying value-added tax (VAT). Small-scale taxpayers who are commercial enterprises shall pay VAT at a rate of 4% on sales of computer software and may substitute different tax rates respectively by the tax authorities