软件产品增值税即征即退改为按月申报 - 北京代理记账

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软件产品增值税即征即退改为按月申报 - 北京代理记账

软件产品增值税即征即退改为按月申报

2021-04-01上一篇：代理记账的用处，什么时候代理记账|下一篇：公司注册后多久需办理税务登记

软件产品增值税即征即退改为按月申报资讯第1张

　　针对软件产品增值税即征即退，税务部门又出台便捷办税的新规定啦！市税务局近日提醒说，按照新规，软件产品增值税即征即退的报送资料及办税期限均有所变化，纳税人应及时办理，以免错过申报时间。

软件开发等企业按照相关规定，可享受增值税税负超过3%部分给予即征即退的税收优惠政策。税务人员表示，自2018年12月1日起，该项优惠改为按月申报办理。

在厦门，纳税人办理该项税收优惠的途径也更加便捷，除了到所属税务局办税服务厅办理外，还可以选择网上办税:登录厦门市电子税务局，进入“无纸化办税”模块；进入“退抵税(费)审批”，切记“提退税金类型”要选择“先征后退”，“退抵税费原因类型”要选择“软件集成电路即征即退”，在随后跳出的界面中，填写对应内容，上传对应资料，从左往右点击“校验”“保存”“提交”，屏幕显示“提交成功”即可。

（新媒体编辑：周铮澜）

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