In accordance with the third paragraph of the Clause 11 of the <Notice on Some Policy Regulations Concerning Value-added Tax> (The Ministry of Finance and State Administration of Taxation: 2005 Coded Cai Shui Zi No.165):“The value added tax shall be collected when the tax payer is commissioned to develop software and the copyright belongs the trustee. The value added tax shall not be collected when the copyright of the software belongs to the entrusting party only or belongs to the two parties of the commission.??xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" />