1.軟件產(chǎn)品的計(jì)算



  除嵌入式軟件產(chǎn)品外的軟件產(chǎn)品按下列公式進(jìn)行計(jì)算。



  即征即退稅額＝當(dāng)期軟件產(chǎn)品增值稅應(yīng)納稅額－當(dāng)期軟件產(chǎn)品銷售額×3%



  當(dāng)期軟件產(chǎn)品增值稅應(yīng)納稅額＝當(dāng)期軟件產(chǎn)品銷項(xiàng)稅額－當(dāng)期軟件產(chǎn)品可抵扣進(jìn)項(xiàng)稅額



  當(dāng)期軟件產(chǎn)品銷項(xiàng)稅額=當(dāng)期軟件產(chǎn)品銷售額×17%



  2.嵌入式軟件產(chǎn)品的計(jì)算



  隨同計(jì)算機(jī)硬件、機(jī)器設(shè)備一并銷售的嵌入式軟件產(chǎn)品按下列公式進(jìn)行計(jì)算。



  即征即退稅額＝當(dāng)期嵌入式軟件產(chǎn)品增值稅應(yīng)納稅額－當(dāng)期嵌入式軟件產(chǎn)品銷售額×3%



  當(dāng)期嵌入式軟件產(chǎn)品增值稅應(yīng)納稅額＝當(dāng)期嵌入式軟件產(chǎn)品銷項(xiàng)稅額－當(dāng)期嵌入式軟件產(chǎn)品可抵扣進(jìn)項(xiàng)稅額



  當(dāng)期嵌入式軟件產(chǎn)品銷項(xiàng)稅額＝當(dāng)期嵌入式軟件產(chǎn)品銷售額×16%



  當(dāng)期嵌入式軟件產(chǎn)品銷售額＝當(dāng)期嵌入式軟件產(chǎn)品與計(jì)算機(jī)硬件、機(jī)器設(shè)備銷售額合計(jì)－當(dāng)期計(jì)算機(jī)硬件、機(jī)器設(shè)備銷售額。