(1) Can a resident enterprise enjoy preferential corporate income tax on the technology transfer income obtained by transferring the right to use a non-exclusive license for more than 5 years?
A: The enterprise income tax policy for technology transfer stipulated in Article 2 of the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Promoting the National Pilot Tax Policy for Independent Innovation Demonstration Zones to be implemented nationwide (Cai Shui [2015]116):
1. Starting from 20 15 10/day, the technology transfer income obtained by resident enterprises nationwide from transferring the right to use non-exclusive licenses for more than 5 years will be included in the scope of technology transfer income enjoying preferential corporate income tax. The part of the annual technology transfer income of resident enterprises that does not exceed 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
2. The technologies mentioned in this Notice include patents (including national defense patents), computer software copyrights, exclusive rights of layout design of integrated circuits, new varieties of plants, new varieties of biomedicine, and other technologies determined by the Ministry of Finance and State Taxation Administration of The People's Republic of China. Among them, patent refers to inventions, utility models and designs that do not simply change the pattern and shape of products.
(2) What is the scope of R&D personnel who are eligible for pre-tax deduction of R&D expenses of enterprises?
A: The Announcement of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Pre-tax Plus Deduction Policy of Enterprise R&D Expenses (State Taxation Administration of The People's Republic of China Announcement No.97 of 20 15) stipulates: "According to the Enterprise Income Tax Law of the People's Republic of China and its implementing regulations (hereinafter referred to as the tax law), the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Science and Technology on Improving the Pre-tax Plus Deduction Policy of R&D Expenses (hereinafter referred to as the Notice),
I. Scope of research and development personnel The personnel directly engaged in R&D activities of an enterprise include researchers, technicians and auxiliary personnel. Researchers refer to professionals mainly engaged in research and development projects; Technical personnel refer to those who have technical knowledge and experience in one or more fields of engineering technology, natural science and life science and participate in research and development under the guidance of researchers; Auxiliary personnel refer to technicians who participate in research and development activities. External R&D personnel of an enterprise refer to researchers, technicians and auxiliary personnel who have signed labor employment agreements (contracts) with the enterprise and are temporarily employed.
VIII. This announcement is applicable to the final settlement of enterprise income tax in 20 16 and subsequent years. "
(3) When an enterprise transfers an outsourced enterprise patent right, can it enjoy the preferential treatment of exemption or reduction of enterprise income tax on the technology transfer income that meets the requirements of enterprise income tax? Is this concession limited to the transfer of self-developed technologies?
Answer: Article 2 of the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Enterprise Income Tax Policies Concerning Technology Transfer of Resident Enterprises (Cai Shui [2010]11No.) stipulates that "the technology transfer mentioned in this Notice refers to the transfer of the ownership of the technology that the resident enterprise owns in line with Article 1 of this Notice for more than five years. According to Article 2 of the Announcement of State Taxation Administration of The People's Republic of China on Issues Related to Enterprise Income Tax from Technology Transfer of Right to Use (State Taxation Administration of The People's Republic of China Announcement No.82 of 20 15), the transfer of qualified technology with non-exclusive license for more than 5 years is limited to the technology for which it has ownership. Therefore, when an enterprise transfers a qualified patent right, it should be emphasized whether the enterprise has the ownership of the specified technology. Obtaining a technology patent right through outsourcing or self-research and development is not the standard to judge whether taxpayers can enjoy the preferential treatment of exemption or reduction of enterprise income tax from technology transfer.
(4). Can the travel expenses and conference expenses related to R&D activities in our company enjoy the additional deduction policy?
A: Yes, but it shall not exceed 10% of the total R&D expenses that can be deducted from the project. According to the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Science and Technology on Improving the Pre-tax Deduction Policy of R&D Expenses, other expenses directly related to R&D activities, such as technical books and materials fees, materials translation fees, expert consultation fees, high-tech R&D insurance fees, research, analysis, evaluation, demonstration, appraisal, evaluation and acceptance fees of R&D achievements, application fees, registration fees, agency fees and travel expenses of intellectual property rights.
(5) Our company is a chemical enterprise, and now we entrust the research institutes of universities to research and develop new products. Can we enjoy the policy of deduction for the expenses entrusted for development?
A: According to the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Science and Technology on Improving the Pre-tax Plus Deduction Policy for R&D Expenses, the expenses incurred by enterprises entrusting external institutions or individuals to carry out R&D activities shall be included in the entrusting party's R&D expenses according to 80% of the actual expenses incurred, and the added deduction shall be calculated, and the entrusted party shall not make any additional deduction. The actual amount of commissioned external research and development expenses shall be determined according to the principle of independent transaction. If there is a relationship between the entrusting party and the entrusted party, the entrusted party shall provide the entrusting party with the details of the expenses of the R&D project. The expenses incurred by enterprises entrusting overseas institutions or individuals to carry out R&D activities shall not be deducted.
(6) Can an enterprise enjoy the preferential treatment of halving the enterprise income tax when planting ornamental plants?
A: According to Article 86 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, Article 27 (2) of the Enterprise Income Tax Law stipulates that the income of enterprises engaged in the following projects shall be subject to enterprise income tax by half:
1. Planting of flowers, tea and other beverage crops and spice crops;
2. Marine aquaculture and inland aquaculture.
In addition, according to Article 4 (3) of the Announcement of State Taxation Administration of The People's Republic of China on Implementing Enterprise Income Tax Preferences for Agriculture, Forestry, Animal Husbandry and Fishery Projects (State Taxation Administration of The People's Republic of China Announcement No.48 of 20 1 1), the cultivation of ornamental crops by enterprises shall be treated as "the cultivation of flowers, tea and other beverage crops and spice crops".
Therefore, enterprises planting ornamental plants can enjoy the preferential treatment of halving the enterprise income tax.
(VII) Our company is a listed company. If the preferential tax policy of accelerated depreciation is implemented, it will affect the financial indicators of the company in that year. Can we choose not to implement the accelerated depreciation policy?
A: Yes. According to Article 3 of the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Further Improving the Enterprise Income Tax Policy for Accelerated Depreciation of Fixed Assets (Cai Shui [2015]106No.), according to the relevant provisions of the Enterprise Income Tax Law and its implementing regulations, enterprises may choose not to implement the accelerated depreciation policy according to their own production and operation needs.
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