(twenty-six) taxpayers provide technology transfer, technology development and related technical consulting and technical services.
1. Technology transfer and technology development refer to the business activities within the scope of "technology transfer" and "research and development services" in the notes on sales services, intangible assets and real estate. Technical consultation refers to providing business activities such as 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 prices of this part of technical consultation and technical service shall be issued on the same invoice.
2. Filing procedures. When applying for exemption from value-added tax, pilot taxpayers must hold a written contract for technology transfer and development, go to the provincial science and technology department where the taxpayer is located for identification, and report the relevant written contract and the audit opinion of the science and technology department to the competent tax authorities for future reference.
Six, the above-mentioned preferential policies for value-added tax shall be implemented during the pilot period of the reform of the camp, except for projects with a specified time limit and the fifth policy. If the pilot taxpayers have enjoyed business tax concessions in accordance with relevant policies and regulations before being included in the pilot reform of the camp, they will enjoy relevant value-added tax concessions in accordance with these regulations within the term of the remaining preferential tax policies. "
2. According to the Notice of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax in State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) (Caishui [2016] No.36), "Unless otherwise specified, the contents specified in the annex of this notice shall be implemented as of 201May 0."
3. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Further Optimizing the Relevant Procedures and Services of Preferential Policies for Value-added Tax (Announcement No.4 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 202 1), units and individual industrial and commercial households (hereinafter referred to as taxpayers) that are applicable to the VAT tax reduction and exemption policy can enjoy it by filling in the corresponding tax reduction and exemption columns in the tax return according to regulations, and the supporting materials stipulated by relevant policies can be retained for future reference.