97-货物和劳务税征收管理问题解答之四（97- goods and services tax collection and management of the answer four）.docVIP

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97-货物和劳务税征收管理问题解答之四（97- goods and services tax collection and management of the answer four）.doc

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97-货物和劳务税征收管理问题解答之四（97- goods and services tax collection and management of the answer four）

97-货物和劳务税征收管理问题解答之四（97- goods and services tax collection and management of the answer four） The goods and services tax levy management questions four One, the problem of value added tax In 1, software product tax rebate in the approval process, software product registration issued by the enterprise test report is valid for one year, enterprise software product registration certificate is valid for five years. Some enterprise software product registration certificate within the period of validity, but the test report has expired, asked whether the tax rebate for software products? Answer, after communication with the Department of information industry, the enterprise software product registration certificate is valid for five years, in this period, if the software product upgrades, is not a new issue of test report. So, as long as the enterprise software product registration certificate within the period of validity, consistent with the software product registration testing report on the name enterprise software products and software product registration certificate name and refund software products can be. 2, the general taxpayer purchased for the enterprise production and management staff working hours drinking bottled water, whether the input tax deductible? Answer: can be deducted. 3, a trading company from Beijing has the special VAT invoices specified without vacuum packaging , fried chicken nugget, as closely linked as flesh and blood like wings, legs, wings of gold conditioning pipa, gold wing root, Roast Chicken (students) and the tax rate is 13%, in the sales process can also ask in accordance with the rate of 13% VAT? Answer: agricultural products (tax levy range notes [1995] No. 52) stipulates: the livestock products refers to the acquisition and capture all kinds of livestock and poultry breeding, artificial feeding. Include： (1) mammals, birds and reptiles such as animal, pig, sheep, chicken, duck, etc.. (2) mammals, birds and reptiles, animal meat pro