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一、关于增值税（一）一般纳税人销售其自行开发生产的计算机软件产品，可按法定１７%的税率征收后，对实际税负超过６%的部分实行即征即退。（二）属生产企业的小规模纳税人，生产销售计算机软件按６%的征收率计算缴纳增值税；属商业企业的小规模纳税人，销售计算机软件按４%?
I. About Value-added Tax (1) After taxpayers sell computer software products developed and produced by themselves, they may impose a tax on the amount of more than 6% of the actual tax after they are levied at the statutory rate of 17%. (2) A small-scale taxpayer who is a manufacturing enterprise, the production and sales of computer software shall pay VAT at a levy rate of 6%; a small-scale taxpayer who is a commercial enterprise shall sell computer software at a rate of 4%