First of all, from the perspective of laws and regulations, Document No.36 is higher than 140, and taxpayers include non-enterprise taxpayers.
Second, please pay attention to "can choose".
Conclusion: Non-enterprise taxpayers can enjoy the tax exemption policy, or choose to calculate and pay the value-added tax according to the 3% simple tax calculation method, which cannot be changed within 36 months.
Provisions on the Transitional Policy of Changing Business Tax to VAT Pilot (Caishui [2065438+06] No.36) Article 1
(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.
Caishui [20 16]No. 140?
Twelve, general taxpayers in non-enterprise units to provide research and development and technical services, information technology services, forensic consulting services, as well as sales technology, copyright and other intangible assets, you can choose a simple tax method, according to the tax rate of 3% to calculate and pay VAT.
General taxpayers in non-enterprise units who provide "technology transfer, technology development and related technical consultation and technical services" in Item (26) of Article 1 of the Provisions on the Transitional Policy of Changing Business Tax to VAT (Caishui [2065438+06] No.36) can refer to the above provisions and choose a simple tax calculation method to calculate and pay VAT at the rate of 3%.