新開普(300248.SZ):全資子公司收到軟件產品增值税退税199.55萬元
格隆匯12月21日丨新開普(300248.SZ)公佈,根據中華人民共和國財政部、國家税務總局《關於軟件產品增值税政策的通知》(財税[2011]100號)的規定,增值税一般納税人銷售其自行開發生產的軟件產品(含嵌入式軟件),按17%税率(自2018年5月1日起税率為16%,2019年4月1日起税率為13%)徵收增值税後,對其增值税實際税負超過3%的部分實行即徵即退政策。
經上海市長寧區税務局核准同意,公司全資子公司上海樹維信息科技有限公司(簡稱“上海樹維”)所屬期為2021年1月、2021年3月、2021年5月-11月的軟件產品收入實際税負超過3%的部分享受即徵即退的税收優惠政策,上海樹維於2021年4月25日起至2021年12月21日收到上述軟件產品增值税退税款共計約199.55萬元。
根據企業會計準則相關規定,以上退税所得計入上海樹維2021年度其他收益,將對上海樹維2021年度損益產生積極影響。
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