Export enterprises using the raw material been levied value added tax from China to process and export， could enjoy refund of export tax.
For detailed rate please refer to the Document No. 2003 (222) of State Tax General Bureau.
For normal value added tax payer to sell the software products developed by themselves or processing the imported software， after levy 17% value added tax， will enjoy the refund for the part surpassed 3%.
For normal value added tax payer to sell the integrated circuit products developed by themselves， after levy 17% value added tax， will enjoy the refund for the part surpassed 6%. |
