第二章 增值税法(七)（The second chapter is value-added tax law (seven)）.docVIP

第二章 增值税法(七)（The second chapter is value-added tax law (seven)） Current SOFTWARE PRODUCT sales tax = Current SOFTWARE PRODUCT Sale x17% (2) in the current period embedded software products VAT levy is the calculation of the amount of tax rebate: ① Embedded Software PRODUCT value-added tax as levy or tax rebate amount calculation formula Levy or refund tax = current embedded Software PRODUCT VAT Taxable amount-current embedded software PRODUCT sales x3% Current embedded Software PRODUCT VAT Taxable amount = Current embedded Software PRODUCT sales tax-current embedded software products deductible Input tax Current embedded SOFTWARE PRODUCT sales tax = current embedded Software PRODUCT Sale x17% Calculation formula of sales of embedded software products in ② period Current embedded SOFTWARE PRODUCT sales = current embedded software products and computer hardware, machine equipment Sales Totals-current computer hardware, machine equipment sales Computer hardware and machine equipment sales are determined in the following order: A. Determined by the average sales price of similar goods by the taxpayers in the same period; B. Determination of the average sales price of similar goods by other taxpayers in the recent period; C. Determined by calculation of the price of computer hardware and machine equipment. Computer hardware, machine equipment composition Tax Price = computer hardware, machine equipment cost x (1+10%). 5. In accordance with the above-mentioned methods, that is, the tax refund is more than zero, taxation authorities should be in accordance with the provisions of the timely processing of tax refunds. 6. VAT General taxpayer selling software products while selling other goods or taxable services, for the amount of input tax that can not be divided, the purchase tax shall be determined according to the actual cost or proportion of the sales revenue, and the input tax for the SOFTWARE product development and production equipment and tools shall not be apportion