What are the tax-related matters for investing in patented technology?

It involves value-added tax, personal income tax, and stamp duty.

VAT has exemption regulations. Preferential value-added tax policies for investment.

According to the relevant provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Finance and Taxation [2016] No. 36), transfer of technological achievements It is the sale of intangible assets and is exempt from value-added tax. The "technology" mentioned here includes patented technology and non-patented technology. When applying for exemption from value-added tax, the written contract for investment in technological achievements must be recognized and issued for review by the local provincial science and technology department. Documents proving the opinions shall be submitted to the competent tax authorities for reference. If the value-added tax is exempted, the additional tax will naturally not be paid.

Preferential personal tax policies for investment

9, 2016 In September, the State Finance Bureau and the State Administration of Taxation issued the "Notice on Improving Income Tax Policies Related to Equity Incentives and Technology Shareholdings" to implement personal income tax collection and management issues related to personal non-monetary asset investment. Since September 1, 2016, individuals or enterprises can Technology equity investment can choose the preferential tax deferred policy. The current period of investment and equity investment can be temporarily exempted from tax. It is allowed to be deferred until the equity transfer, and the tax will be calculated based on the difference between the equity transfer income minus the original value of the technology and reasonable taxes.

For patented technology investments, the procedures that need to be completed are:

1. First, a shareholding agreement should be entered into;

2. Secondly, the capital contribution certification procedures should be completed;

3. Then, the company should issue a capital contribution certificate to the shareholders;

4. Finally, the company should prepare a shareholder register.< /p>

Legal Basis

Article 31 of the Company Law of the People's Republic of China

After a limited liability company is established, an investment certificate shall be issued to the shareholders.

The capital contribution certificate shall specify the following matters:

(1) Company name;

(2) Date of establishment of the company;

(3) The registered capital of the company;

(4) The name of the shareholder, the amount of capital contribution paid and the date of capital contribution;

(5) The number and date of issuance of the capital contribution certificate.

The investment certificate shall be stamped by the company.

What are the tax-related matters for investing in patented technology? Through the above information, we understand that patented technology can be invested in, and it involves The taxes include value-added tax, personal income tax and stamp duty. Here you need to pay attention to the issues of value-added tax and personal income tax, because they involve some preferential policies, so you need to understand them.