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老師,麻煩問(wèn)下,我們的軟件銷(xiāo)售開(kāi)6%的發(fā)票,需要滿足什么條件,謝謝
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銷(xiāo)售銷(xiāo)售軟件產(chǎn)品時(shí)一并轉(zhuǎn)讓著作權(quán)、所有權(quán)的,需要按照“轉(zhuǎn)讓無(wú)形資產(chǎn)”征稅,當(dāng)前稅率6%。
2024 03/12 15:23
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2024 03/12 15:25
老師,那我們銷(xiāo)售的是智能車(chē)平臺(tái)可以按6%開(kāi)票嗎,謝謝
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2024 03/12 15:26
按理解,這個(gè)是銷(xiāo)售軟件產(chǎn)品,能重復(fù)銷(xiāo)售,應(yīng)按13%
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2024 03/12 15:28
老師,怎么樣的軟件可以按6%謝謝
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2024 03/12 15:32
舉例:甲公司是物流公司,委托乙信息技術(shù)公司(一般納稅人)開(kāi)發(fā)物流管理系統(tǒng)。乙公司需開(kāi)發(fā)符合甲公司特殊要求的物流管理系統(tǒng),該物流管理系統(tǒng)與通用的物流管理系統(tǒng)有明顯的差別。系統(tǒng)開(kāi)發(fā)完成后,甲公司支付乙公司系統(tǒng)開(kāi)發(fā)費(fèi)用25萬(wàn)元(含增值稅),該物流管理系統(tǒng)的所有權(quán)歸甲物流公司。
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2024 03/12 15:36
是不是證明我們公司是軟件開(kāi)發(fā)企業(yè)開(kāi)出的軟件就是6%,謝謝老師
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2024 03/12 15:36
要 一并轉(zhuǎn)讓著作權(quán)、所有權(quán)
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2024 03/12 15:41
怎么確定不是銷(xiāo)售而是轉(zhuǎn)讓所有權(quán)呢,謝謝老師
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2024 03/12 16:03
該軟件的所有權(quán)屬于客戶,不再額外收取使用費(fèi)
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