The Two Sector Is Clear About Preferential Tax Policies For Technology Transfer.

adopt stock right No income tax shall be deducted from the acquired technology transfer proceeds.

The Ministry of Finance and the State Administration of Taxation issued a circular recently to clarify that the transfer of 6 types of technology can be enjoyed by residents. enterprise Income tax relief policy. The circular stipulates that the transfer of technology transfer obtained by a resident enterprise from a party directly or indirectly holding 100% of its shares does not enjoy the transfer of technology transfer. Corporate income tax Favoured policy. The notice has been retroactive since January 1, 2008.

The notice clearly stated that the scope of technology transfer includes the transfer of patent technology by residents, the copyright of computer software, the layout design power of integrated circuits, the new varieties of plants, the new varieties of biomedicine, and other technologies determined by the Ministry of Finance and the State Administration of taxation. Among them, patented technology refers to the invention of the exclusive right granted by law, the utility model and the appearance design that does not change the product pattern simply.

The technology transfer referred to in the Notice refers to the transfer of the ownership of the technology by the resident enterprise in accordance with the above provisions or the exclusive right to use the license for more than 5 years (including 5 years).

The notice stipulates that a technology transfer contract should be signed for technology transfer. Among them, the transfer of technology within the province must be registered by the provincial and provincial science and technology departments. The transfer of technology across the border must be registered by the provincial and provincial commerce departments. The transfer of technology involving financial support will be subject to examination and approval by provincial and provincial science and technology departments.

The technology export of resident enterprises shall be examined by the relevant departments in accordance with the "catalogue of China's export restriction export technologies" issued by the Ministry of Commerce and the Ministry of science and technology. The resident enterprises have obtained the prohibited export and restricted export technology transfer income, and do not enjoy the preferential transfer policy of enterprise income tax reduction through technology transfer.

According to the twenty-seventh provision of the enterprise income tax law of the People's Republic of China, the enterprise's income tax on technology transfer that meets the requirements of the enterprise can be exempted from or reduced to enterprise income tax. The ninetieth section of the regulations on the implementation of the enterprise income tax law of the People's Republic of China, which refers to the exemption or reduction of enterprise income tax according to the technology transfer income that is eligible, refers to a part of the tax transfer year that the income of the technology transfer of a resident enterprise does not exceed 5 million yuan, and is exempt from enterprise income tax. The portion of the income exceeding 5 million yuan is reduced by half of the enterprise income tax.