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新开普(300248.SZ)收到软件产品增值税退税689.61万元
格隆汇 04-03 19:21

格隆汇4月3日丨新开普(300248.SZ)公布,根据中华人民共和国财政部、国家税务总局《关于软件产品增值税政策的通知》(财税[2011]100号)的规定,增值税一般纳税人销售其自行开发生产的软件产品(含嵌入式软件),按17%税率(自2018年5月1日起税率为16%,2019年4月1日起税率为13%)征收增值税后,对其增值税实际税负超过3%的部分实行即征即退政策。

经国家税务总局郑州高新技术产业开发区税务局核准同意,公司所属期为2019年4月-6月、2020年1月-2月的软件产品收入实际税负超过3%的部分享受即征即退的税收优惠政策,公司于近日收到上述软件产品增值税退税款共计689.61万元。

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