Software is a logical product, not an objective entity. It is invisible. It is the crystallization of mental labor. It is stored as a computer in the form of programs and documents storage Only by operating the computer can its functions and functions be reflected on the disk and CD media of the. The production of software products is mainly research and development. The cost of software products is mainly reflected in the development and research of software. After the completion of software development and research, a large number of software products can be produced by copying with less manpower and material resources.
Software products are mainly produced mental labour Most of the products are "customized". The cost of software is increasing, which is quite expensive. The development of software requires a large amount of complicated and high-intensity mental labor, and its cost is very high.
After the software products have been registered and taken effect, from June 24, 2000 to the end of 2010, the general VAT taxpayers who sell software products developed and produced by themselves will be subject to the policy of immediate collection and refund of VAT for those whose actual VAT burden exceeds 3% after the VAT rate of 17% is levied. The tax refunded shall be used by the enterprise to research and develop software products and expand reproduction, and shall not be regarded as enterprise income tax Taxable income , no enterprise income tax shall be collected. The validity period of the software product registration is five years, and an application for renewal can be made after the expiration of the validity period.
From January to August 2022, China's software product revenue will reach 1583.6 billion yuan. [1]
In 2023, the revenue of software products will be 2903 billion yuan, up 11.1% year on year, 1.2 percentage points higher than the same period last year ； [2]
