论文部分内容阅读
根据财政部和国家税务总局通知,自行开发软件产品、技术转让、科研资助、高科技产品有关的进出口和科研机构转制等均可享受一系列税收优惠政策。对企业自行开发生产的计算机软件产品按17%的法定税率征收后,实际税负超过6%的部分实行增值税即征即退;对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;对经过国家版权局注册登记的计算机软件产品,在销售时一并转让著作权、所有权的,征收营业税,不征收增值税;对软件开发企业实际发放的工资总额,在计算纳税所得额时准予扣除。对单位和个人从事技术转让、技术开发业务和与之相关的技术咨询、技术服务业务取得的收入,经省级科技主管部门认定和省级税务机关核准,免
According to the notice from the Ministry of Finance and the State Administration of Taxation, a series of preferential tax policies can be enjoyed by self-developed software products, technology transfer, research funding, import and export of high-tech products, and restructuring of scientific research institutions. After the computer software product developed and produced by the enterprise is levied at the statutory tax rate of 17%, the part where the actual tax burden exceeds 6% will be levied and levied; the calculation and calculation of the computer software for the production and sales of small-scale taxpayers will be levied at a rate of 6% To pay VAT; computer software products registered in the State Copyright Bureau, the sale of copyright and ownership at the same time, the collection of business tax, no VAT; the actual amount of wages paid by software development enterprises in the calculation of taxable income When allowed deduction. The incomes obtained by units and individuals engaged in technology transfer, technology development business and the related technical consultation and technical service business shall be verified by provincial science and technology departments and approved by the provincial tax authorities