On October 14th, in order to implement the "State Council Circular on Issuing Several Policies for Further Encouraging the Development of Software and Integrated Circuit Industry" (Guofa [2011] No. 4), the company further promoted the development of the software industry and promoted China's informatization construction. The Ministry of Finance and the State Administration of Taxation jointly issued the "Notice on Value-added Tax Policies for Software Products" (Finance [2011] No. 100, hereinafter referred to as "Notice"). The "Notice" further clarified the specific scope of the application scope, applicable conditions, and calculation method of the tax refund for the value-added tax of software products, and provided policy basis for the effective implementation of this preferential policy. At this point, the industry's long-awaited software product VAT preferential policies specific operating rules finally unveiled its mysterious veil.
The main contents of the Circular and the comparison with previous policies "Notice" clarify the content and scope of application of the software product VAT preferential policies. The "Notice" stipulates that general value-added tax (VAT) taxpayers will sell their self-developed and manufactured software products, and when the value-added tax is levied at the 17% rate, they will apply the rebate policy to the portion of the VAT that actually exceeds 3%. Foreign sales of imported software products after localized transformation may also enjoy the VAT rebate policy. Localization transformation refers to the redesign, improvement, conversion, etc. of imported software products. The simple processing of imported software products with Chinese characters is not included.
The above provisions extend the provisions of Article 1, paragraph 1, of the “Notice of the Ministry of Finance, the State Administration of Taxation, and the General Administration of Customs on Encouraging the Development of Software Industry and Integrated Circuit Industry Related Tax Policies†and improve the “Ministry of Finance and State Administration of Taxationâ€. Concerning the implementation of the "Decision of the Central Committee of the Communist Party of China on Strengthening Technological Innovation, Developing High-tech, and Realizing Industrialization" > The preferential rate of value-added tax stipulated in the first paragraph of Article 1 of the "Notice on Tax Issues", "Exceeding the actual tax burden by more than 6% The part of the implementation of the levy is "removed" to "partially impose a rebate on the part of the VAT that actually exceeds 3% of its VAT." At the same time, the former eliminated the “income for income tax companies used to research and develop software products and expand reproduction, not as a taxable income for enterprise income tax, no income tax is levied on enterprises,†and “exports or commissions by enterprises for export to export companies "Products are not subject to VAT." "The Ministry of Finance and the State Administration of Taxation on the Implementation of the Decision of the Central Committee of the Communist Party of China on Strengthening Technological Innovation, Developing High-tech, and Realizing Industrialization> Circular on Tax Issues" also provides for small-scale tax payment of VAT. The levy rate applicable to production and sales of computer software is 6% for production enterprises and 4% for commercial enterprises. From January 1, 2009, the collection rate for all VAT small-scale taxpayers has been unified at 3%. This also reduces the tax burden on all small-scale taxpayers.
2. Article 3(1) of the Circular "The taxpayer is entrusted with the development of software products. The copyright belongs to the value-added tax collected by the consignee. The copyright belongs to the entrusting party or belongs to both parties and is not subject to the value-added tax; it is registered and taxed through the National Copyright Administration. When a person transfers the copyright and ownership at the time of sale, no value-added tax will be levied. "Subject to the third paragraph of Article 11 of the Circular of the Ministry of Finance and the State Administration of Taxation Concerning Certain Policies on Value-added Tax, and the Ministry of Finance and the State Administration of Taxation." Concerning the implementation of the "Decision of the Central Committee of the Communist Party of China on Strengthening Technology Innovation, Developing High-tech, and Realizing Industrialization." Article 1 of Article 4 of the Circular on Tax Issues.
3. The "Notice" also stipulates that software products that can enjoy the above-mentioned VAT preferential policies need to meet two types of conditions: one is to obtain inspection certificate materials issued by a software testing organization approved by the provincial software industry authority, and the other is to obtain software industry supervisors. The "Software Product Registration Certificate" issued by the department or the "Computer Software Copyright Registration Certificate" issued by the copyright administrative department.
This provision further clarifies the range of software products that enjoy preferential policies and is conducive to the implementation of the preferential policies by the tax authorities.
"Notice" defines the definition and classification of software products The "software product" referred to in the "Notice" refers to the information processing program and related documents and data. Software products include computer software products, information systems, and embedded software products. Embedded software products refer to software products that are embedded in computer hardware and machine equipment and sold together with them to form a component of computer hardware and machine equipment.
There are also definitions of software products in past policy regulations. For example, the “Notice on the Issues Concerning Taxation Issues†was implemented by the Ministry of Finance and the State Administration of Taxation on the implementation of the “Decision of the Central Committee of the CPC on Strengthening Technological Innovation, Developing High-tech, and Realizing Industrializationâ€. In the first paragraph of the first paragraph, computer software products refer only to general software products that contain the storage medium (including floppy disks, hard disks, optical disks, etc.) of computer programs and related documents, and they are added to the "Ministry of Finance and State Administration of Taxation. In the first paragraph of Article 11 of the Circular on Certain Tax Policies, the embedded software does not belong to the software products subject to the preferential taxation policies as stipulated in the Circular on Issues Concerning Tax Policies for Encouraging the Development of Software Industry and Integrated Circuit Industry. However, in the subsequent “Notice of the Ministry of Finance and State Administration of Taxation on the Value-added Tax Policy of Embedded Softwareâ€, it was also clarified that the general taxpayer sold its own embedded software along with computer networks, computer hardware, and machinery and equipment. If you can separately account for the sales of embedded software and computer hardware, machine equipment, etc., you can enjoy the software product value-added tax preferential policies. On the contrary, no tax refund will be given. Therefore, the "Notice" is consistent with the "Notice of the State Administration of Taxation of the Ministry of Finance on the Value-added Tax Policy for Embedded Software" whether or not embedded software enjoys VAT concessions.
This shows that the "Notice" more clearly clarified the range of software products that enjoy VAT preferential policies. It stipulates that software products include computer software products, information systems and embedded software products, which is conducive to tax collection and management and related enterprises enjoy tax benefits.
The "Notice" stipulates the calculation method for the value-added tax for software products. The “Notice†stipulates that the levy refund amount = the tax payable value of the current software product - the current software product sales volume × 3%, of which the current software product VAT tax payable amount = current software product output tax amount - the current software product can Deduct input tax. It also specifies the calculation method for the sales of embedded software products, as well as the order and formula for determining the sales of computers and machinery equipment. If the sales of computer hardware and machinery equipment are determined based on the calculation of the taxable prices of components, the costs of the embedded software products and the computer hardware and machinery equipment parts shall be separately calculated. Those that have not been separately accounted for or are not clearly accounted for may not enjoy the VAT policies stipulated in this Circular. This part of the provision also extends the previous relevant policy content, but there has been a clear change in the calculation method for the amount of tax rebate.
Prior to this, the “Notice of the Ministry of Finance and the State Administration of Taxation on the Value-added Tax Policy of Embedded Software†also stipulated the calculation method for the sales revenue of embedded software and the value-added tax (VAT) tax rebate, that is, the amount of tax rebate = embedded software sales × 17% - Embedded Software Sales × 3%, Embedded Software Sales = Embedded Software and Computer Hardware, Machine Equipment Sales Total - [Computer Hardware, Machinery Equipment Cost × (1 + Cost Profit Rate)], where "Embedded Software sales × 17%, which is the output tax of embedded software products. In the new method, the amount of tax payable for the current embedded software product is equal to the tax amount of the current embedded software product - the current embedded software product can deduct the input tax amount. Therefore, the new calculation method appears to reduce the amount of tax refund for the enterprise. , And the company does not get a tax refund when the current sales tax is less than the deductible input tax amount. However, considering that the input tax amount of a software company is generally less than the output tax amount, the modification of the calculation method will not have a great impact on software companies. At the same time, the "Notice" also established a more complete method for determining the sales of computer hardware and machine equipment.
In addition, the “Notice of the Ministry of Finance and the State Administration of Taxation on Supporting the Development of Animation Industry Related to Tax Policies†also stipulates that the animation company sells its own development and production of animation software, that is, the value-added tax that is the tax refund = the tax-free animation software Taxes currently taxed - tax-free animation software does not include taxable sales of 3% for the current period, of which the tax-paid animation software has different taxes from the current tax payable, and the latter reflects the current software of the company. Product VAT tax burden.
In comparison, the calculation method for the instant tax refund in the Circular is more in line with the taxation principle and is more reasonable.
2. Article 6 of the Circular also stipulates that if a general VAT taxpayer sells other goods or taxable services while selling software products, the amount of input tax that cannot be divided shall be determined based on the actual cost or the proportion of sales revenue. Input tax amount; The input tax amount that is dedicated to the development and production equipment and tools of software products shall not be apportioned. The taxpayer shall report the selected apportionment method to the competent tax authority for the record, and shall not change it within one year from the date of self-file. Equipment and tools dedicated to the development and production of software products, including but not limited to computer equipment for software design, print-reading and printing device equipment, tool software, software platforms, and test equipment. This new rule is conducive to the specific implementation of the value-added tax policy for software products and tax collection and management, and it also helps related companies to better enjoy preferential policies.
The “Notice†also stipulates the contents of other aspects. Article 8 of the Circular stipulates that the tax authorities of provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate planning may, in accordance with the provisions of this notice, formulate management measures for the value-added tax of software products. The competent tax authority may conduct regular or irregular inspections of taxpayers enjoying the VAT policies set forth in this Circular. Where a taxpayer falsifies and obtains the VAT policy stipulated in this Circular, the tax authority shall, in addition to punishing according to the current regulations, revoke the qualifications for enjoying the VAT policy set forth in this Circular, and People cannot apply again within 3 years. This provision is conducive to tax collection and management of the taxation department, while increasing the cost of violations by enterprises and promoting the effective implementation of preferential policies.
In addition, the "Notice" has been implemented since January 1, 2011, and the relevant provisions of the above documents have been repealed simultaneously.
Based on the above analysis, it can be seen that some of the provisions in the “Notice†extend the prior value-added tax policies for software products, and also added some new content, thus further clarifying the range of software products that enjoy preferential policies and improving the software products. The levy is the method of calculating the amount of tax refunds. At the same time, it also increases the relevant provisions that are conducive to tax collection and management of software companies. Among them, the direct impact on the interests of the enterprise is the modification of the calculation method for the taxation amount of the software product.
The policy effect is well-known. The software industry is a strategic emerging industry of the country and an important foundation for the national economy and social information. In recent years, the state has formulated a series of policy measures to encourage the development of the software industry. The 18th article proposed a series of supportive measures including the implementation of value added tax (VAT) benefits for software companies, which greatly promoted the development of China's software industry and brought about a "golden 10 years" of software industry development. In 2010, China's software business revenue reached 1,338.4 billion yuan, a year-on-year increase of 31%. The industrial scale expanded by 17.8 times over 2001, with an average annual growth rate of 38%. The proportion of electronic information industry increased from 6% in 2001 to 18%. In the global software and information services industry, the share of the Chinese software industry has risen from less than 5% to more than 15%. The proportion of the software industry in GDP rose from less than 0.7% in 2001 to more than 3.3%, and the number of employees in the software industry rose from less than 300,000 to more than 2 million, and the software industry’s penetration and driving force in various fields of social life and production Enhanced. After the “18-character†policy expired, the General Office of the State Council issued the No. 4 document again in February 2011.
On the basis of continuation of the original “No. 18 Documentâ€, “No. 4 Document†has also undergone policy refinement and renewal, and has added some new preferential policies, in particular fiscal and tax incentives. The “Notice on Value-added Tax Policies for Software Products†recently issued by the Ministry of Finance and the State Administration of Taxation clarifies the scope of application of VAT for software products and the calculation method for tax refunds, which is conducive to the smooth implementation of the preferential fiscal and tax policies in the “No. 4 Documentâ€. At the same time, it also provides policy basis for software companies to enjoy VAT benefits. Therefore, the software product VAT preferential policies will certainly play a greater role in promoting the development of China's software industry, and the software industry will continue to move toward the next "golden 10 years."
The main contents of the Circular and the comparison with previous policies "Notice" clarify the content and scope of application of the software product VAT preferential policies. The "Notice" stipulates that general value-added tax (VAT) taxpayers will sell their self-developed and manufactured software products, and when the value-added tax is levied at the 17% rate, they will apply the rebate policy to the portion of the VAT that actually exceeds 3%. Foreign sales of imported software products after localized transformation may also enjoy the VAT rebate policy. Localization transformation refers to the redesign, improvement, conversion, etc. of imported software products. The simple processing of imported software products with Chinese characters is not included.
The above provisions extend the provisions of Article 1, paragraph 1, of the “Notice of the Ministry of Finance, the State Administration of Taxation, and the General Administration of Customs on Encouraging the Development of Software Industry and Integrated Circuit Industry Related Tax Policies†and improve the “Ministry of Finance and State Administration of Taxationâ€. Concerning the implementation of the "Decision of the Central Committee of the Communist Party of China on Strengthening Technological Innovation, Developing High-tech, and Realizing Industrialization" > The preferential rate of value-added tax stipulated in the first paragraph of Article 1 of the "Notice on Tax Issues", "Exceeding the actual tax burden by more than 6% The part of the implementation of the levy is "removed" to "partially impose a rebate on the part of the VAT that actually exceeds 3% of its VAT." At the same time, the former eliminated the “income for income tax companies used to research and develop software products and expand reproduction, not as a taxable income for enterprise income tax, no income tax is levied on enterprises,†and “exports or commissions by enterprises for export to export companies "Products are not subject to VAT." "The Ministry of Finance and the State Administration of Taxation on the Implementation of the Decision of the Central Committee of the Communist Party of China on Strengthening Technological Innovation, Developing High-tech, and Realizing Industrialization> Circular on Tax Issues" also provides for small-scale tax payment of VAT. The levy rate applicable to production and sales of computer software is 6% for production enterprises and 4% for commercial enterprises. From January 1, 2009, the collection rate for all VAT small-scale taxpayers has been unified at 3%. This also reduces the tax burden on all small-scale taxpayers.
2. Article 3(1) of the Circular "The taxpayer is entrusted with the development of software products. The copyright belongs to the value-added tax collected by the consignee. The copyright belongs to the entrusting party or belongs to both parties and is not subject to the value-added tax; it is registered and taxed through the National Copyright Administration. When a person transfers the copyright and ownership at the time of sale, no value-added tax will be levied. "Subject to the third paragraph of Article 11 of the Circular of the Ministry of Finance and the State Administration of Taxation Concerning Certain Policies on Value-added Tax, and the Ministry of Finance and the State Administration of Taxation." Concerning the implementation of the "Decision of the Central Committee of the Communist Party of China on Strengthening Technology Innovation, Developing High-tech, and Realizing Industrialization." Article 1 of Article 4 of the Circular on Tax Issues.
3. The "Notice" also stipulates that software products that can enjoy the above-mentioned VAT preferential policies need to meet two types of conditions: one is to obtain inspection certificate materials issued by a software testing organization approved by the provincial software industry authority, and the other is to obtain software industry supervisors. The "Software Product Registration Certificate" issued by the department or the "Computer Software Copyright Registration Certificate" issued by the copyright administrative department.
This provision further clarifies the range of software products that enjoy preferential policies and is conducive to the implementation of the preferential policies by the tax authorities.
"Notice" defines the definition and classification of software products The "software product" referred to in the "Notice" refers to the information processing program and related documents and data. Software products include computer software products, information systems, and embedded software products. Embedded software products refer to software products that are embedded in computer hardware and machine equipment and sold together with them to form a component of computer hardware and machine equipment.
There are also definitions of software products in past policy regulations. For example, the “Notice on the Issues Concerning Taxation Issues†was implemented by the Ministry of Finance and the State Administration of Taxation on the implementation of the “Decision of the Central Committee of the CPC on Strengthening Technological Innovation, Developing High-tech, and Realizing Industrializationâ€. In the first paragraph of the first paragraph, computer software products refer only to general software products that contain the storage medium (including floppy disks, hard disks, optical disks, etc.) of computer programs and related documents, and they are added to the "Ministry of Finance and State Administration of Taxation. In the first paragraph of Article 11 of the Circular on Certain Tax Policies, the embedded software does not belong to the software products subject to the preferential taxation policies as stipulated in the Circular on Issues Concerning Tax Policies for Encouraging the Development of Software Industry and Integrated Circuit Industry. However, in the subsequent “Notice of the Ministry of Finance and State Administration of Taxation on the Value-added Tax Policy of Embedded Softwareâ€, it was also clarified that the general taxpayer sold its own embedded software along with computer networks, computer hardware, and machinery and equipment. If you can separately account for the sales of embedded software and computer hardware, machine equipment, etc., you can enjoy the software product value-added tax preferential policies. On the contrary, no tax refund will be given. Therefore, the "Notice" is consistent with the "Notice of the State Administration of Taxation of the Ministry of Finance on the Value-added Tax Policy for Embedded Software" whether or not embedded software enjoys VAT concessions.
This shows that the "Notice" more clearly clarified the range of software products that enjoy VAT preferential policies. It stipulates that software products include computer software products, information systems and embedded software products, which is conducive to tax collection and management and related enterprises enjoy tax benefits.
The "Notice" stipulates the calculation method for the value-added tax for software products. The “Notice†stipulates that the levy refund amount = the tax payable value of the current software product - the current software product sales volume × 3%, of which the current software product VAT tax payable amount = current software product output tax amount - the current software product can Deduct input tax. It also specifies the calculation method for the sales of embedded software products, as well as the order and formula for determining the sales of computers and machinery equipment. If the sales of computer hardware and machinery equipment are determined based on the calculation of the taxable prices of components, the costs of the embedded software products and the computer hardware and machinery equipment parts shall be separately calculated. Those that have not been separately accounted for or are not clearly accounted for may not enjoy the VAT policies stipulated in this Circular. This part of the provision also extends the previous relevant policy content, but there has been a clear change in the calculation method for the amount of tax rebate.
Prior to this, the “Notice of the Ministry of Finance and the State Administration of Taxation on the Value-added Tax Policy of Embedded Software†also stipulated the calculation method for the sales revenue of embedded software and the value-added tax (VAT) tax rebate, that is, the amount of tax rebate = embedded software sales × 17% - Embedded Software Sales × 3%, Embedded Software Sales = Embedded Software and Computer Hardware, Machine Equipment Sales Total - [Computer Hardware, Machinery Equipment Cost × (1 + Cost Profit Rate)], where "Embedded Software sales × 17%, which is the output tax of embedded software products. In the new method, the amount of tax payable for the current embedded software product is equal to the tax amount of the current embedded software product - the current embedded software product can deduct the input tax amount. Therefore, the new calculation method appears to reduce the amount of tax refund for the enterprise. , And the company does not get a tax refund when the current sales tax is less than the deductible input tax amount. However, considering that the input tax amount of a software company is generally less than the output tax amount, the modification of the calculation method will not have a great impact on software companies. At the same time, the "Notice" also established a more complete method for determining the sales of computer hardware and machine equipment.
In addition, the “Notice of the Ministry of Finance and the State Administration of Taxation on Supporting the Development of Animation Industry Related to Tax Policies†also stipulates that the animation company sells its own development and production of animation software, that is, the value-added tax that is the tax refund = the tax-free animation software Taxes currently taxed - tax-free animation software does not include taxable sales of 3% for the current period, of which the tax-paid animation software has different taxes from the current tax payable, and the latter reflects the current software of the company. Product VAT tax burden.
In comparison, the calculation method for the instant tax refund in the Circular is more in line with the taxation principle and is more reasonable.
2. Article 6 of the Circular also stipulates that if a general VAT taxpayer sells other goods or taxable services while selling software products, the amount of input tax that cannot be divided shall be determined based on the actual cost or the proportion of sales revenue. Input tax amount; The input tax amount that is dedicated to the development and production equipment and tools of software products shall not be apportioned. The taxpayer shall report the selected apportionment method to the competent tax authority for the record, and shall not change it within one year from the date of self-file. Equipment and tools dedicated to the development and production of software products, including but not limited to computer equipment for software design, print-reading and printing device equipment, tool software, software platforms, and test equipment. This new rule is conducive to the specific implementation of the value-added tax policy for software products and tax collection and management, and it also helps related companies to better enjoy preferential policies.
The “Notice†also stipulates the contents of other aspects. Article 8 of the Circular stipulates that the tax authorities of provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate planning may, in accordance with the provisions of this notice, formulate management measures for the value-added tax of software products. The competent tax authority may conduct regular or irregular inspections of taxpayers enjoying the VAT policies set forth in this Circular. Where a taxpayer falsifies and obtains the VAT policy stipulated in this Circular, the tax authority shall, in addition to punishing according to the current regulations, revoke the qualifications for enjoying the VAT policy set forth in this Circular, and People cannot apply again within 3 years. This provision is conducive to tax collection and management of the taxation department, while increasing the cost of violations by enterprises and promoting the effective implementation of preferential policies.
In addition, the "Notice" has been implemented since January 1, 2011, and the relevant provisions of the above documents have been repealed simultaneously.
Based on the above analysis, it can be seen that some of the provisions in the “Notice†extend the prior value-added tax policies for software products, and also added some new content, thus further clarifying the range of software products that enjoy preferential policies and improving the software products. The levy is the method of calculating the amount of tax refunds. At the same time, it also increases the relevant provisions that are conducive to tax collection and management of software companies. Among them, the direct impact on the interests of the enterprise is the modification of the calculation method for the taxation amount of the software product.
The policy effect is well-known. The software industry is a strategic emerging industry of the country and an important foundation for the national economy and social information. In recent years, the state has formulated a series of policy measures to encourage the development of the software industry. The 18th article proposed a series of supportive measures including the implementation of value added tax (VAT) benefits for software companies, which greatly promoted the development of China's software industry and brought about a "golden 10 years" of software industry development. In 2010, China's software business revenue reached 1,338.4 billion yuan, a year-on-year increase of 31%. The industrial scale expanded by 17.8 times over 2001, with an average annual growth rate of 38%. The proportion of electronic information industry increased from 6% in 2001 to 18%. In the global software and information services industry, the share of the Chinese software industry has risen from less than 5% to more than 15%. The proportion of the software industry in GDP rose from less than 0.7% in 2001 to more than 3.3%, and the number of employees in the software industry rose from less than 300,000 to more than 2 million, and the software industry’s penetration and driving force in various fields of social life and production Enhanced. After the “18-character†policy expired, the General Office of the State Council issued the No. 4 document again in February 2011.
On the basis of continuation of the original “No. 18 Documentâ€, “No. 4 Document†has also undergone policy refinement and renewal, and has added some new preferential policies, in particular fiscal and tax incentives. The “Notice on Value-added Tax Policies for Software Products†recently issued by the Ministry of Finance and the State Administration of Taxation clarifies the scope of application of VAT for software products and the calculation method for tax refunds, which is conducive to the smooth implementation of the preferential fiscal and tax policies in the “No. 4 Documentâ€. At the same time, it also provides policy basis for software companies to enjoy VAT benefits. Therefore, the software product VAT preferential policies will certainly play a greater role in promoting the development of China's software industry, and the software industry will continue to move toward the next "golden 10 years."
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