Many favorable policies have been issued.
Can you be "stunned" as soon as you declare it?
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......
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Technical contract registration
1
What is a technology contract?
A technology contract is a contract concluded by the parties for technology development, transfer, licensing, consultation or service, which establishes mutual rights and obligations. It is divided into five categories: technology transfer, technology licensing, technology development, technology consultation and technology service, which are called "five-technology contracts".
2
What is technology contract registration?
The technology contract registration institution shall conduct a technical review of the contract text that the parties to the technology contract apply for accreditation and registration, confirm whether it meets the requirements of the technology contract, make a conclusion as to whether it belongs to the technology contract and what kind of technology contract it belongs to, carry out classified registration, review the total transaction amount and technology transaction amount of the contract applying for accreditation and registration, and approve the special management of technology income.
three
What does the technical contract include?
▲ Technology development contract
Refers to the contract concluded by both parties on the research and development of new technologies, new products, new processes or new materials and their systems. Technology development contracts include entrusted development contracts and cooperative development contracts.
▲ Technology transfer contract
A technology transfer contract refers to a contract that the obligee legally owns the technology and transfers the related rights of the existing specific patent, patent application and technical secret to others.
▲ Technical consulting contract
Refers to a contract concluded by one party to provide feasibility study, technical forecast, special technical investigation and analysis and evaluation report for a specific technical project to the other party.
▲ Technical service contract
Refers to a contract concluded by one party to solve a specific technical problem for the other party with technical knowledge. Technical service contracts include technical training contracts and technical intermediary contracts.
▲ Technology licensing contract
Technology licensing refers to a contract in which the licensor grants the licensee the right to use the existing technological achievements, and the licensee pays the licensor the agreed licensing fee.
four
What are the benefits of technology contracts?
0 1
Value-added tax preference
Taxpayers providing technology transfer, technology development and related technical consultation and technical services are exempt from value-added tax.
When taxpayers apply for exemption from value-added tax, they must hold a written contract for technology transfer and development to the local competent department of science and technology for identification, and report the relevant written contract and the audit opinions of the competent department of science and technology to the competent tax authorities for future reference.
Domestic technology contracts are registered by the administrative department of science and technology, and the seller is registered locally. Where withholding is stipulated for overseas sellers of foreign-related contracts, it may be registered by domestic buyers.
Policy Source: Notice on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36)
02
Income tax preference
After confirmation of registration, eligible technology transfer income will be reduced or exempted. Specifically, in a tax year, the part of the technology transfer income of resident enterprises that does not exceed 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
Technology transfer scope: patents (including national defense patents), computer software copyrights, exclusive rights of integrated circuit layout design, new plant varieties rights, new biomedical varieties, and other technologies determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Policy source: Regulations on the Implementation of Enterprise Income Tax Law of People's Republic of China (PRC).
03
R&D expenses plus deduction
1. The entrusted cooperation contract for research and development projects registered by the administrative department of science and technology and the appraisal opinions issued by the administrative department of science and technology at or above the prefecture level shall be kept as information for future reference.
Policy source: Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning Pre-tax Addition and Deduction Policy of R&D Expenses of Enterprises (Announcement No.97 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 15).
2. If the actual R&D expenses incurred by the enterprise in R&D activities are not included in the current profits and losses, they shall be deducted according to the regulations, and then 75% of the actual amount shall be deducted from 20 18 1 10 to 20201231February. If intangible assets are formed, they shall be amortized before tax according to 175% of the cost of intangible assets in the above period.
Policy source: jointly issued by Ministry of Finance, State Taxation Administration of The People's Republic of China and Ministry of Science and Technology.
3. Support qualified local colleges and universities to set up technology contract registration agencies with the approval of the Provincial Science and Technology Department to provide quality services. All districts, cities, counties (cities) and institutions of higher learning should fully guarantee the daily work funds of the technology contract registration agency. According to the proportion of the highest technology contract turnover in the province of 4,000 yuan per 100 million yuan, the total amount of awards and supplements by the annual technology contract registration agency is determined, and awards and supplements are given according to the annual technology contract turnover, technology contract registration quantity and registration quality.
Policy source: Notice on Printing and Distributing the Detailed Rules for the Implementation of Jiangsu Technology Transfer Award Fund (Su Caijiao [2021] No.6)
* Technology contracts that have not applied for accreditation and registration and have not been registered shall not enjoy the preferential policies of the state in promoting the transformation of scientific and technological achievements, such as taxation, credit and incentives.
Technical contract registration process
According to the Administrative Measures for Identification and Registration of Technology Contracts, technology contracts are generally registered by the seller, and the specific process is as follows:
1. Log on to the website of "Jiangsu Technology Property Exchange Market"
Platform website:/
Customers: enterprises and institutions (buyers and sellers), technology transfer institutions, individuals (buyers and sellers) and technology brokers (managers).
Main functions: technology contract identification and registration, value-added tax reduction and exemption, income tax reduction and exemption, and registration list (for deduction).
2. According to the instructions of the provincial party committee and government, Jiangsu technology contract registration system and Jiangsu government service network have achieved unified identity authentication.
3. Government account registration (legal person registration):
The user clicks the "legal person registration" and "login" buttons on the website to register the account for logging into the government network.
4. After successfully logging in to the e-government network, click on the technology contract under the flagship store of the Science and Technology Department to confirm the registration, and new users click here to fill in the user details.
5. After submitting the enterprise information, wait for the auditor to review, and then enter the contract after approval.
6. It should be noted that enterprises in Maqun Science Park must choose the registration institution in Qixia District when choosing the registration institution. Otherwise, the auditors in Qixia District will not see the materials submitted by the enterprise.
_ _ Note:
1. The termination date of the technology development and technology transfer contract must be more than fifteen working days after the filing date.
2. The termination date and year of the technical consultation and technical service contract must be greater than or equal to the current year.
First confirm whether the end date of the contract is filled in incorrectly. If it is filled in correctly, we can negotiate with Party A to extend the contract. Scan the contract extension statement sealed by Party A and Party B together with the contract text into a file and upload it. Please fill in the termination date in the extension statement of the contract termination date.