Tax incentives for technical consultation and technical service fees

The preferential tax policy that can be enjoyed in the case of being recognized as a technology contract is that business tax is not levied on the income obtained by technology transfer and technology development between units and individuals. For enterprises, if the income from technology transfer does not exceed 5 million yuan in a tax year, enterprise income tax will not be paid, and income tax will be levied by half if it exceeds 5 million yuan.

1. What preferential tax policies can I enjoy if I belong to a 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.

2. What are the principles for concluding a technology contract?

(1) The principle of observing laws and regulations and maintaining public order.

(2) The principles of voluntariness, equality, fairness, honesty and credibility.

(3) The principle of being conducive to scientific and technological progress and promoting the transformation, popularization and application of scientific and technological achievements. In principle, it is conducive to scientific and technological progress and promotes the transformation, popularization and application of scientific and technological achievements. In principle, the guiding ideology of Chinese laws in determining specifications and designing technical contract institutions is also a unique principle of technical contracts.

3. What are the basic terms of the technical service contract?

1, project name;

2, service content, methods and requirements;

3. Time limit, place and method of performance;

4. Working conditions and cooperation matters;

5, acceptance criteria and methods;

6. Remuneration and payment methods;

7. Calculation method of liquidated damages or compensation for losses;

8. Resolution of disputes.

4. What are the legal characteristics of technology contracts?

1. The subject matter of a technology contract is closely related to technology, and different types of technology contracts have different technical contents. The object of technology transfer contract is specific technological achievement, the object of technical service and technical consultation contract is specific technological behavior, and the object of technology development contract includes both technological achievement and technical behavior.

2. There are many links in the performance of technology contracts, the performance cycle is long, the calculation of price, remuneration or use fee is complicated, and some technology contracts are very risky.

3. The legal adjustment of technology contracts is diversified. The subject matter of a technology contract is the result of human intellectual activities, and many of these technological achievements are the objects of intellectual property law adjustment, involving the ownership of technical rights and interests, the undertaking of technical risks, the acquisition of technical patent rights, the commercial identification of technical products, the confidentiality of technology, and the forms of technical expression. , regulated by the Patent Law, Trademark Law, Trade Secret Law and other laws.

4. One party is specific and usually should be a technician with certain professional knowledge or skills.

5. The technology contract is a two-service paid contract.

In fact, if it is recognized as a technology contract, not only can it enjoy preferential tax policies, but many local people's governments have corresponding credit policies for technology contracts, and the evaluation of professional titles of some units may also be linked to technology contracts. Therefore, if the signed contract is related to technology, it is still necessary to handle the identification of technology contract.