The software product inspection report is one of the necessary materials for software enterprises to successfully obtain tax rebates
Software products developed and produced by software enterprises can enjoy tax refund policy benefits after completing software copyright registration and software product evaluation.
According to Article 1 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Value-Added Tax Policies for Software Products" (CAI Shui [2011] No. 100), general taxpayers of enterprise value-added tax, in accordance with legal requirements, when selling and producing software products under their market economy conditions, after levying value-added tax at a rate of 17%, For the portion of the actual value-added tax burden exceeding 3%, an immediate refund policy (tax refund policy) will be implemented.
According to the "Decision of The State Council on Canceling and Adjusting a Batch of Administrative Approval Items and Other Matters" (Guo Fa [2015] No. 11) issued by The State Council, when taxpayers handle the procedures for immediate refund of value-added tax on software products and animation software, they need to provide the test certificate materials issued by the software testing institutions recognized by the provincial software industry administrative department. The competent tax authority should strengthen subsequent management. When necessary, it may entrust a third-party testing institution to test the products. Once it is found that the products do not meet the tax-exemption conditions, they should be corrected in a timely manner and dealt with in accordance with the law. It can be seen that "SoftwareProduct Registration TestingThe "Report" is one of the necessary and essential materials for enterprises to "refund taxes", and it is also an important proof material for "enterprise tax refund". The "tax refund" of software enterprises can effectively increase the after-tax net profit of the enterprise and the enterprise's turnover.
The materials to be submitted
Software testing commission application form, list of product testing functions, list of tested environments, list of tested modules;
2. User operation manual, electronic operation process, product installation instructions, etc.
Software"Detection"Content
Test the three characteristics of functionality (including suitability), ease of use (including understandability and operability), and portability (including adaptability and ease of installation), as well as five sub-characteristics.
The test results show that the software functions have been basically realized, the software product operates stably, the functional interface is easy to operate, and the user manual description is complete and correct. Whether it meets the software standards or notProduct Registration TestingThe requirements of the norms.
Software inspection report
Through the evaluation of the quality characteristics of software products by Shangyun Technology, if the evaluation result is passed, a CNAS-qualified "Software Product Testing Report" recognized nationwide will be issued.
Software detection cycle
The "Software Product Inspection Report" can be submitted within 5 working days after the test is completed.
However, not all software is eligible for the "tax refund" preferential policy. You can refer to the following content. For specific details, please consult the relevant government departments.
Self-developed products can enjoy tax refund benefits.
2. For entrusted development, if the conditions are not met (for specific details, please consult the relevant departments), the tax refund benefit cannot be enjoyed.
3. Cooperative development is eligible for tax refund. The prerequisite is that when applying for software copyright, it should be done in the form of self-developed software.
4. The transfer of software products by a third party does not meet the conditions for tax refund.
5. Directly purchasing foreign software and merely processing it in Chinese characters does not meet the conditions for tax refund. If localization rectification is carried out, tax refund benefits can be enjoyed.
