On March 20 14, company a exchanged its own dye products with an enterprise for a non-patented technology that was not recognized by the authoritative department. The product cost of Company A is 530,000 yuan, the market price excluding tax is 6,543.8+0,000 yuan, and the ordinary invoice for technology transfer is 6,543.8+0,654.38+0.7 million yuan. The accounting treatment of Company A is: loan: intangible assets of 700,000 yuan; Loan: 530,000 yuan of goods in stock, tax payable -654.38+ 7,000 yuan of value-added tax payable, and value-added tax is declared in this period. In July, 2065438+2004, due to the demand of customers, Company A was prepared to transfer this technology, and the estimated profit was 1.4 million yuan (including tax). How should company a pay taxes on this business?
The exchanged products shall be regarded as sales declaration and subject to VAT and enterprise income tax.
Article 1 of the Provisional Regulations on Value-added Tax stipulates that units and individuals that sell goods or provide processing, repair and repair services and import goods within the territory of China are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations. Article 25 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that enterprises that exchange non-monetary assets, donate, repay debts, sponsor, raise funds, advertise, sample, employee welfare or distribute profits with goods, property and services shall be regarded as selling goods, transferring property or providing services, unless otherwise stipulated by the finance and taxation department of the State Council. The Notice of State Taxation Administration of The People's Republic of China on the Income Tax Treatment of Enterprises' Disposal of Assets (Guo [2008] No.828) stipulates that under the following circumstances, if an enterprise transfers assets to others and the ownership of assets changes, it does not belong to internal disposal of assets, and it shall be regarded as sales to determine income in accordance with the regulations:
Used for marketing or sales; Used for socializing; Used for employee rewards or benefits; Used for dividend distribution; For foreign donations; Change the ownership of assets for other purposes.
Company A exchanges products for technology, and the products exchanged should be treated as income, and both value-added tax and enterprise income tax should be paid.
Company A has declared the value-added tax when making accounts, but failed to declare and pay the enterprise income tax, leaving out the profits of products deemed to be sold: 100-53 = 47 (ten thousand yuan), and the enterprise income tax involved is 47 × 25% = 1 1.75 (ten thousand yuan), so the quarterly enterprise income tax report for the first quarter should be supplemented.
Value-added tax payable for technology transfer of "VAT reform"
Article 1 of Annex/KLOC-0 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [2065 438+03] 106) stipulates that units and individuals providing services for transportation, postal services and some modern service industries in China are VAT taxpayers. The Note on Taxable Service Scope attached to the document explains "technology transfer service": "technology transfer service" belongs to the category of "research and development and technical service" of modern service industry, and refers to the business activities of transferring the ownership or use right of patented or non-patented technology. The technology transferred by the company belongs to the scope of "camp reform" and should pay value-added tax.
Technology transfer tax is preferential.
Article 1 of Annex III of Caishui [20 13]No. 106 "Pilot Transition Policy of Changing Business Tax to VAT" stipulates that the technology transfer, technology development and related technical consultation and technical services provided by pilot taxpayers shall be exempted from VAT. When applying for exemption from value-added tax, the pilot taxpayer shall hold a written contract for technology transfer and development, go to the provincial science and technology department where the pilot taxpayer is located for identification, and report the relevant written contract and the audit opinion of the science and technology department to the competent State Taxation Bureau for future reference.
Paragraph 4 of Article 27 of the Enterprise Income Tax Law stipulates that qualified technology transfer income may be exempted from or reduced in enterprise income tax. Article 90 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that qualified technology transfer income shall be exempted or reduced from enterprise income tax, which means that the technology transfer income of resident enterprises does not exceed 5 million yuan in a tax year; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half. According to the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Reduction and Exemption of Enterprise Income Tax on Technology Transfer (Guo [2009] No.212), the technology transfer enjoying the preferential treatment of enterprise income tax reduction shall meet the following conditions:
The subject of technology transfer enjoying preferential treatment is the resident enterprise stipulated in the enterprise income tax law;
Technology transfer falls within the scope stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China;
Domestic technology transfer is recognized by the science and technology department at or above the provincial level;
The transfer of technology to foreign countries is recognized by the commercial departments at or above the provincial level;
Other conditions stipulated by the competent tax authorities of the State Council.
The non-patented technology transferred by company A has not been recognized by the authoritative department, so the technology transfer business does not meet the conditions of exemption from value-added tax and enterprise income tax, and cannot enjoy tax concessions.
The income to be confirmed in technology transfer:1400000 ÷ (1+6%) =1320754.72 yuan, and the value-added tax payable: 1320754.72× 6% = 79245.28 yuan. Technology transfer cost1170,000 yuan, technology transfer income 1320754.72- cost1170000 =150754.72 yuan, and enterprise income tax should be paid/kloc-. The total payable value-added tax and enterprise income tax is 79,245.28+37,688.68 =116933.96 (yuan).
If Company A conducts reasonable tax planning before the transfer, carries out technical appraisal with the technology transfer contract to the local provincial science and technology department according to the policy requirements, and submits the relevant appraisal documents to the competent tax authorities for the record, it can enjoy the preferential treatment of exemption from value-added tax and enterprise income tax on technology transfer business. This will bring the tax saving effect of 1 16933.96 yuan to the enterprise.