为鼓励技术创新和高新技术发展,财政部和国家税务总局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%的征收率... In order to encourage technological innovation and high-tech development, the Ministry of Finance and the State Administration of Taxation make the following provisions on tax issues: Value-added tax Generally, taxpayers who sell computer software products developed and produced by themselves can be levied at the statutory rate of 17% The actual tax burden of more than 6% of the implementation of the imposition of retreat. Small-scale taxpayers belonging to manufacturing enterprises, the production and sales of computer software by 6% of the levy rate ...