Technology transfer, technology development and related technical consultation and technical services provided by taxpayers are exempt from value-added tax. Technology transfer refers to the paid transfer of the ownership or use right of patented and non-patented technologies owned by the transferor, and technology development refers to the act of the developer accepting the entrustment to research and develop new technologies, new products, new processes or new materials and their systems.
Second, analysis
Value-added tax is a turnover tax levied on the basis of the value-added generated in the process of commodity circulation. From the tax principle, value-added tax is a turnover tax levied on the added value of many links such as commodity production, circulation and labor services or the added value of commodities. Extra-price tax is implemented, that is, it is borne by consumers, and tax is levied only if there is value added, and tax is not levied if there is no value added.
3. How to apply for exemption from VAT for technical services?
1. When handling online, upload the original electronic version and fill in the corresponding form online;
2. Taxpayers should submit forms with official seals and corresponding paper materials when handling at the window;
3. When handling the window, return the original after inspection; Except for the number of copies explicitly required, all materials shall be submitted in one copy. If the information submitted by the taxpayer can obtain relevant information on the Internet, the submission of a copy may be cancelled.