计算机软件出口（海关出口商品码9803）实行免税，其进项税额不予抵扣或退税。

III. Computer software in export (Customs Export Code: 9803) shall be exempted from taxes, and their tax amount on purchase items shall neither be deducted nor be refunded.

youdao

计算机软件出口（海关出口商品码9803）实行免税，其进项税额不予抵扣或退税。

III. Computer software in export (Customs Export Code: 9803) shall be exempted from taxes, and their tax amount on purchase items shall neither be deducted nor be refunded.

youdao