为鼓励技术创新和高新技术发展,财政部和国家税务总局年前对有关税收问题作出如下规定。增值税:一般纳税人销售其自行开发生产的计算机软件产品,可以按法定的17%的税率征收后,对实际税负超过6%的部分实行即征即退。属于生产企业的小规模纳税人,生产销售计算机软件按6%的征 In order to encourage technological innovation and high-tech development, the Ministry of Finance and the State Administration of Taxation made the following provisions on taxation issues the following year. Value-added tax: After taxpayers sell their computer software products developed and produced by themselves, they may impose a refund on the part of the actual tax burden exceeding 6% after they are levied at the statutory rate of 17%. Small-scale taxpayers belonging to the manufacturing enterprises, the computer software sales by 6% of the levy