Pay attention to technical contracts when paying stamp duty. Technology contracts include technology transfer contracts, technology consulting contracts, technology service contracts and technology development contracts. Among them, different tax rates apply to technology transfer contracts. Technology contract tax items are applicable to the transfer of patent application rights and non-patented technology transfer contracts in technology transfer contracts; The applicable tax rate is 0.3‰. However, surveying and mapping contracts pay taxes according to the tax items of processing contracts, not technical contracts, which are easy to be confused.
Key points of contract content review:
1, the legality of the contract. Including: whether the parties have the right and ability to sign and perform the contract; Whether the contents of the contract comply with national laws, regulations and policies and the provisions of this system; Whether the expression of will of the parties is true and consistent; Whether the rights and obligations are equal; Whether the signing procedure complies with the law;
2. The strictness of the contract. Including: whether the terms of the contract are complete; Whether the rights and obligations of both parties are specific and clear; Whether the written expression is accurate;
3. Feasibility of the contract. Including: whether both parties, especially the other party, have the ability and conditions to perform the contract; Possible legal risks; Economic losses that may be suffered when the contract cannot be performed normally.
The filing process includes the following items:
1, online declaration. The contractor firstly logs into the government portal website, then makes an online declaration of contract filing in the construction project contract filing management information system, fills in relevant information in the corresponding contract filing form according to the specific nature and content of the contract, and prints out the contract filing form with bar code; 2. Go through the filing formalities. The parties to the contract shall go through the contract filing formalities with the relevant materials at the contract filing management institution;
3. Officially release the contract filing form. The filing institution shall review the contract filing materials provided by the parties to the contract, and affix the special seal for contract filing if it meets the requirements;
4. The significance of reviewing the contract: it is helpful to improve the terms of the contract; It helps to strengthen the internal control mechanism of enterprises and strengthen the responsibilities of relevant business departments; It is helpful to ensure the legality and compliance of contracts, avoid or reduce economic disputes and guard against contract risks; It is helpful to safeguard the legitimate rights and interests of the parties to the contract according to law.
To sum up, the applicable tax rate is 0.5‰, so be careful not to choose the wrong tax rate when related contracts are involved. Although the tax amount of stamp duty is small, the scope of taxation is wide, and mistakes may be made if you are not careful. Pay more attention to it.
Legal basis:
Article 2 of State Taxation Administration of The People's Republic of China's Notice on Stamp Duty on Technology Contracts
On the scope of taxation of technical consulting contracts
A technical consultation contract is a technical contract concluded by the parties on the analysis, demonstration, evaluation, prediction and investigation of relevant projects. Related projects include:
(a) soft science research projects related to the coordinated development of science and technology, economy and society;
(two) technical projects to promote scientific and technological progress and management modernization, and improve economic and social benefits;
(3) Other professional projects. The contracts belonging to these contents shall be subject to tax decals in accordance with the provisions of the tax items of "technical contracts".
As for general consultation on laws, regulations, accounting and auditing. , does not belong to technical consultation, and its contract is not stamped.