The Notice on Taxation (Caishuizi [1999] No.273) stipulates that the income obtained by units and individuals (including foreign-invested enterprises, research and development centers established with foreign investment, foreign enterprises and foreign individuals) engaged in technology transfer and technology development business and related technical consulting and technical service business shall be exempted from business tax.
With the state vigorously supporting the development of high-tech enterprises and formulating relevant preferential tax policies, the original technology development contract is exempted from business tax. After the reform of the camp, the state will continue to implement preferential tax policies for high-tech enterprises and reduce or exempt the value-added tax.
Tax exemption policy for technology development contracts:
1. Income obtained by units and individuals engaged in technology transfer, technology development business and related technical consulting and technical service business shall be exempted from business tax. (Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China Caishuizi [1999] No.273 Document "On Implementing the Decision of Central the State Council on Strengthening Technological Innovation, Developing High-tech and Realizing Industrialization").
2 eligible technology transfer income can be reduced or exempted. Accordingly, the implementation regulations make it clear that in a tax year, the part of the 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. (People's Republic of China (PRC) Enterprise Income Tax Law and People's Republic of China (PRC) Enterprise Income Tax Law Implementation Regulations)
Tax exemption procedures for technology development contracts
The tax reduction and exemption of technology contracts shall be declared by enterprises, audited by the Technology Market Management Office of the Municipal Science and Technology Bureau and approved by the Technology Market Management Office of the Provincial Science and Technology Department. The specific procedures are as follows:
1, used for technical contract appraisal;
2. Fill in the application report form for tax reduction or exemption;
3. With the original technical contract and the technical contract confirmation certificate, go through the formalities of tax reduction and exemption with the tax authorities responsible for collection.
Tax exemption policy for technology transfer, development and service
1. People's Republic of China (PRC) Enterprise Income Tax Law Decree No.63 of the President of the People's Republic of China: Adopted at the Fifth Session of the Tenth National People's Congress on March 6, 2007.
Article 27 The following income of an enterprise may be exempted from or reduced from enterprise income tax:
(1) Income from agriculture, forestry, animal husbandry and fishery projects;
(two) the investment and operating income of public infrastructure projects supported by the state;
(three) income from engaging in qualified environmental protection, energy saving and water saving projects;
(4) Income from qualified technology transfer;
(5) Income as stipulated in the third paragraph of Article 3 of this Law.
2. Regulations for the Implementation of Enterprise Income Tax Law of People's Republic of China (PRC) * * People's Republic of China (PRC) * * and Order No.512 of the State Council.
Article 90 Exemption or reduction of enterprise income tax on qualified technology transfer income mentioned in Item (4) of Article 27 of the Enterprise Income Tax Law means that the part of technology transfer income of resident enterprises that does not exceed 5 million yuan in a tax year shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
3. Notice on Issues Related to Technology Transfer Reduction and Exemption from Enterprise Income Tax State Taxation Administration of The People's Republic of China Guoshuihan [2009] No.212
State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
According to the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the "Enterprise Income Tax Law") and its implementing regulations and relevant provisions, the relevant issues concerning the reduction or exemption of enterprise income tax on qualified technology transfer income are hereby notified as follows:
1. According to Item (4) of Article 27 of the Enterprise Income Tax Law, the technology transfer that enjoys the preferential treatment of enterprise income tax reduction and exemption shall meet the following conditions:
(1) The subject of technology transfer enjoying preferential treatment is the resident enterprise as stipulated in the Enterprise Income Tax Law;
(2) Technology transfer falls within the scope stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China;
(3) domestic technology transfer is recognized by the science and technology department at or above the provincial level;
(four) the transfer of technology to overseas is recognized by the commercial departments at or above the provincial level;
(five) other conditions stipulated by the competent tax authorities in the State Council.
Two, eligible technology transfer income should be calculated according to the following methods:
Technology transfer income = technology transfer income-technology transfer cost related taxes and fees
Technology transfer income refers to the price obtained after the parties perform the technology transfer contract, excluding non-technical income such as sales or transfer of equipment, instruments, spare parts and raw materials. Income from technical consultation, technical service and technical training which are inseparable from technology transfer projects shall not be included in technology transfer income.
Technology transfer cost refers to the net value of the transferred intangible assets, that is, the balance of tax basis after deducting the amortization deduction calculated in accordance with the regulations during the use of the intangible assets.
Relevant taxes and fees refer to the relevant taxes and fees actually incurred in the process of technology transfer, including taxes and surcharges, contract signing fees, attorney fees and other related expenses other than enterprise income tax and allowable deduction of value-added tax.
Three, enjoy the preferential treatment of enterprise income tax exemption from technology transfer income, technology transfer income should be calculated separately, and reasonable allocation of enterprise period expenses; If it is not calculated separately, it shall not enjoy the preferential income tax for technology transfer enterprises.
Four, enterprise technology transfer, should submit the annual tax return after the end of the tax year, to the competent tax authorities for tax reduction and exemption procedures.
(1) When an enterprise transfers domestic technology, it shall submit the following materials to the competent tax authorities for the record:
1. Technology transfer contract (copy);
2 technical contract registration certificate issued by the science and technology department at or above the provincial level;
3. Information about the collection, distribution and calculation of technology transfer income;
4. Proof of actual payment of relevant taxes and fees;
5. Other materials required by the competent tax authorities.
(2) When an enterprise transfers technology abroad, it shall submit the following materials to the competent tax authorities for the record:
1. Technology export contract (copy);
2. The registration certificate of technology export contract or technology export license issued by the commercial department at or above the provincial level;
3. Data sheet of technology export contract;
4. Information about the collection, distribution and calculation of technology transfer income;
5. Proof of actual payment of relevant taxes and fees;
6. Other materials required by the competent tax authorities.
V. This Notice shall be implemented as of June 1 2008. State Administration of Taxation (SAT)
April 24(th), 2009
4. Notice of the Ministry of Finance on Enterprise Income Tax Policy for Technology Transfer of Resident Enterprises People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Caishui [2010]111
All provinces, autonomous regions, municipalities directly under the central government, the finance departments (bureaus), the State Taxation Bureau, the local taxation bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:
According to the relevant provisions of the Enterprise Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Enterprise Income Tax Law) and the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (the State Council Order No.512, hereinafter referred to as the Implementation Regulations), the relevant issues concerning the exemption and reduction of enterprise income tax on qualified technology transfer income are hereby notified as follows:
1. The scope of technology transfer includes the transfer of patented technology, computer software copyright, layout design rights of integrated circuits, new varieties of plants, new varieties of biomedicine and other technologies determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Among them, patented technology refers to inventions, utility models and designs that do not simply change the product form.
Two, the term "technology transfer" as mentioned in this notice refers to the transfer of technology ownership or global exclusive license for more than 5 years (including 5 years) in accordance with the provisions of Article 1 of this notice.
Three, technology transfer should sign a technology transfer contract. Among them, domestic technology transfer must be recognized and registered by the scientific and technological departments at or above the provincial level, cross-border technology transfer must be recognized and registered by the commercial departments at or above the provincial level, and technology transfer supported by financial funds must be approved by the scientific and technological departments at or above the provincial level.
The technology export of resident enterprises shall be reviewed by the relevant departments in accordance with the Catalogue of Technologies Prohibited and Restricted from Export in China issued by the Ministry of Commerce and the Ministry of Science and Technology (OrderNo. 12, 2008). Resident enterprises shall not enjoy the preferential policy of reducing or exempting enterprise income tax from technology transfer if they obtain the income from technology transfer whose export is prohibited or restricted.
4. The income from technology transfer obtained by resident enterprises from related parties whose total direct or indirect shareholding reaches 100% does not enjoy the preferential policy of enterprise income tax reduction and exemption for technology transfer.
V. This Notice shall be implemented as of June 1 2008.
Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China 20 10 year1February 3 1 day
5. Notice on the pilot tax policy of changing business tax to value-added tax in China's transportation industry and some modern service industries; Ministry of Finance, State Taxation Administration of The People's Republic of China Caishui [2065438+03] No.37, Annex 3, Transition Policy for the Pilot Project of Changing Business Tax to Value-added Tax in Transportation Industry and Some Modern Service Industries:
First, the following items are exempt from value-added tax
4) Pilot taxpayers provide technology transfer, technology development and related technical consultation and technical services.
1. Technology transfer refers to the transfer of the ownership or use right of patented technology and non-patented technology owned by the transferor to others for compensation; Technology development refers to the behavior of developers who accept the entrustment of others to research and develop new technologies, new products, new processes or new materials and their systems; Technical consultation refers to providing feasibility demonstration, technical prediction, special technical investigation, analysis and evaluation report for specific technical projects.
Technical consultation and technical service related to technology transfer and development refers to the technical consultation and technical service provided by the transferor (or the trustee) to help the transferee (or the entrusting party) master the transferred (or entrusted) technology according to the provisions of the technology transfer or development contract, and the price of this part of technical consultation and service should be stated on the same invoice as the price of technology transfer (or development).
2. Approval procedure. When applying for exemption from value-added tax, the pilot taxpayer shall hold a written contract for technology transfer and development, go to the provincial science and technology department where the pilot taxpayer is located for identification, and report the relevant written contract and the audit opinion of the science and technology department to the competent State Taxation Bureau for future reference.
6. Announcement No.62 (20 13) of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the reduction or exemption of enterprise income tax on technology transfer.
In order to strengthen the collection and management of the reduction and exemption of enterprise income tax from technology transfer, the relevant issues concerning the calculation of technology transfer income in the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Reduction and Exemption of Enterprise Income Tax from Technology Transfer (Guo [2009] No.212) are hereby announced as follows:
1. The income from technical consultation, technical service and technical training that can be included in the income from technology transfer refers to the income generated by the necessary technical consultation, technical service and technical training provided by the transferor to enable the transferee to master the transferred technology, put it into use and realize industrialization, and at the same time meet the following conditions:
(1) Technical consultation, technical service and technical training related to technology transfer as stipulated in the technology transfer contract;
(two) the income from technical consultation, technical service and technical training should be collected together with the income from technology transfer projects.
Ii. this announcement shall come into force on 20 13+0 1 day. Related businesses that have been dealt with enterprise income tax before will not be subject to tax adjustment.
People's Republic of China (PRC) State Taxation Bureau 20 13 10 2 1
Distribution: State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.