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我国2000年推行出了一个新的法律规定,科技公司开发软件后,对其开发的软件产品自行销售,应按照17%的税率进行增值税的纳收。但对增值税进行纳收后,科技公司增值税实际税负超过3%的部分,应实行即征即退的纳税政策。本文通过对增值税即征即退执行中存在的问题分析,对科技公司增值税即征即退的纳税筹划提出一些建议,希望对我国科技公司的发展有所帮助。
China introduced a new law in 2000. After a software company develops software, it sells itself the software products it develops. It should pay VAT at a rate of 17%. However, after the value-added tax is accepted, the actual VAT tax of technology companies exceeding 3% should be subject to the tax policy of immediate refund. Based on the analysis of the problems existing in the implementation of VAT levy and refund, this paper puts forward some suggestions on the tax planning of VAT levy of technology companies, hoping to help the development of science and technology companies in our country.