1. What are the tax exemption provisions in the technology contract?
1. Income obtained by units and individuals engaged in technology transfer, technology development business and related technical consulting and technical service business shall be exempted from business tax.
2, a tax year, the technology transfer income of resident enterprises does not exceed 5 million, shall be exempted from income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
Second, the reporting requirements
1. The applicant shall meet the following requirements: the model text shall be used in the technology development, technology transfer, technical consultation and technical service contracts concluded between natural persons, legal persons and other organizations in accordance with the provisions of the Civil Code.
2. Materials to be prepared by the applicant: the effective technology contract (the applicant shall sign a contract with a model text, a technology development or technology transfer contract in quintuplicate, and a technical consultation or technical service contract in quadruplicate). If it takes effect after approval, an approval document must be issued.
III. Registration Procedures
1, register online. The applicant shall submit the original business license and organization code certificate of the unit, and a copy of the name, telephone number, e-mail address, postal code and enterprise tax registration number of the contact person to the relevant department for registration. After the information is verified, the registered user will be opened for the applicant.
2. Fill in the technical contract text. The applicant logs on the website of the relevant functional department with the user name and password, carries out the electronic template of the demonstration text of the technical contract, and fills in the form according to the format terms.
3. Print the contract and stamp it. The contract requires double-sided printing (copying) and the company's riding seal. The enterprise seal page and the registration confirmation page are combined into one page. The companies of both parties to the contract affix their seals, and the legal representatives of both parties sign or affix their seals.
4. Certification and registration. After logging in online, the applicant fills in and submits the relevant contents of the technical contract information, and at the same time sends the written text of the technical contract to the Technology Market Management Office of the District Science and Technology Commission for confirmation and registration.
5. Contract review. After the technology development and technology transfer contract is reviewed by the relevant departments, the applicant must also send the text of the technology contract to the functional department at the next higher level for review and seal.
6. Tax department process: submit relevant materials to the tax department for tax exemption.
The law clearly stipulates the relevant conditions for tax exemption of technology contracts. If the parties need to declare the relevant tax exemption policies, they need to handle them in strict accordance with the procedures prescribed by law. If the handling of the relevant situation is not clear, you can consult the relevant lawyers to deal with the relevant matters to avoid mistakes in the application of the law.