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深圳台商詹先生问:我在深圳从事电脑软件生产,听说大陆对高科技企业进一步实行税收优惠,增值税税率会降至6％,不知何时会实施,能否详述? 答:从1999年10月1日起,大陆对高科技产业实行税收优惠。其主要内容如下: 一、对在大陆的台资企业自行开发生产的计算机软件产品按17％的法定税率征收后,实际税负超过6％的部分实行增值税即征即退;对台资企业中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;对经讨国家版权局注册登记的计算机
Mr. Zhan, Taiwanese businessman in Shenzhen Q: I am engaged in the production of computer software in Shenzhen. I heard that the Mainland will further introduce tax concessions to high-tech enterprises. The VAT rate will drop to 6%. I do not know when it will be implemented. Since October 1, 1999, the mainland has implemented preferential tax treatments for high-tech industries. The main contents are as follows: 1. After the computer software products developed by the Taiwan-funded enterprises in mainland China are levied at the statutory tax rate of 17%, the actual tax burden exceeds 6% Small and medium-sized taxpayers production and sales of computer software by 6% of the levy rate of value-added tax paid; to discuss the National Copyright Administration computer registration