The policy is as follows
"Four technologies" refer to technology transfer, technology development and related technical consultation and technical services provided by taxpayers.
So what are the conditions for enjoyment?
The first condition is that 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.
The second condition is technical consultation and technical service related to technology transfer and development, which 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 technology transfer or development contract. The price of this part of technical consultation and technical service should be issued on the same invoice as the price of technology transfer or technology development.
Finally, how to enjoy this preferential policy?
When taxpayers apply for exemption from value-added tax, they must hold a written contract for technology transfer and development to the provincial science and technology department where the taxpayer is located for identification, and report the relevant written contract and the audit opinions of the science and technology department to the competent tax authorities for future reference.
Tax-free income is a preferential policy of the state, allowing some taxable business activities not to pay taxes may encourage such economic activities; Non-taxable income is an activity that does not need to be taxed;
Non-taxable income refers to the income that does not belong to the economic benefits brought by the profit-making activities of enterprises in nature and source, does not bear the tax obligation and does not constitute taxable income. For example, some government grants and administrative fees;
According to some provisions of the tax law: tax-free income, which itself constitutes taxable income but is exempted, belongs to tax preferential items. Specifically, it includes the following four items: debt interest income; Dividends, bonuses and other equity investment income between qualified resident enterprises; Non-resident enterprises set up institutions and places in China, and obtain dividends, bonuses and other equity investment income actually related to the institutions and places from resident enterprises; The non-profit income of qualified non-profit organizations does not include the income obtained by non-profit organizations engaged in profit-making activities.
legal ground
Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Tax Issues Concerning the Implementation of the Decision of the Central Committee on Strengthening Technological Innovation and Developing High-tech to Realize Industrialization (Caishuizi [1999] No.273) II. The portion of the annual taxable income of small and low-profit enterprises that does not exceed 1 10,000 yuan shall be included in the taxable income at a reduced tax rate of 25%. If the annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and enterprise income tax will be paid at a reduced rate of 20%.
The above-mentioned small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300, and total assets not exceeding 50 million yuan.
The number of employees, including the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The number of employees and total assets are determined according to the annual quarterly average. The specific calculation formula is as follows:
Quarterly average = (value at the beginning of the season+value at the end of the season) ÷2
Annual quarterly average = sum of annual quarterly average ÷4
If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.