Stamp duty on technical contracts

Technology contracts generally include technology development, transfer, consulting and service contracts. According to the Notice of State Taxation Administration of The People's Republic of China Municipality on Collecting Stamp Duty on Technology Contracts (Guo Shui Di [1989] No.34), the provisions are as follows. Patent right transfer contract and non-patented technology transfer contract, as well as patent application right transfer and patent implementation license, all belong to the category of technology transfer.

Extended data:

How to declare: Each stamp duty tax declaration unit shall declare quarterly, and submit the Stamp Duty Tax Declaration Form or Producer Entrusted Declaration Form to the local local tax bureau within 10 days after the end of each quarter.

Time for filing: All stamp duty taxpayers should file quarterly returns and submit stamp duty returns or supervision representative reports to the local tax authorities within 10 days after the end of each quarter. Stamp duty taxpayers who only handle tax registration, such as organs, organizations, military units and schools, may declare the tax of the previous year to the local tax authorities before the end of January next year.

The tax payment period of stamp duty shall be stamped and paid when the stamp duty taxable certificate is established and collected. The unit that implements the consolidated payment of stamp duty shall pay the stamp duty for a maximum period of no more than one month.

References:

Notice of People's Republic of China (PRC) State Taxation Bureau and Guangzhou Taxation Bureau on Forwarding the Issue of Collecting Stamp Duty on Technical Contracts