I. Taxes and tax rates applicable to technology transfer contracts Technology transfer includes: patent right transfer, patent application right transfer, patent implementation license and non-patented technology transfer. According to the provisions of the table of stamp duty items and tax rates, these different types of technology transfer certificates should be subject to different tax items and tax rates. Among them, the transfer of patent application rights and contracts concluded by means of non-patented technology transfer are subject to the tax item of "technology contract"; Contracts and documents signed by the patent transfer and patent licensing office shall be taxed according to the title of "property right transfer documents". The first point of the Notice on Collecting Stamp Duty on Technology Contracts ((89) Guangdong Tax No.030) forwarded by State Taxation Administration of The People's Republic of China is further supplemented as follows: Technology development contracts include commissioned research, development contracts, cooperative development contracts and technology contracting contracts.
II. Regarding the scope of taxation of technical consulting contracts, technical consulting contracts are technical contracts concluded by the parties for the analysis, demonstration, evaluation, prediction and investigation of relevant projects. Related projects include: 1. Soft science research projects related to the coordinated development of science and technology, economy and society; 2. Technical projects that promote scientific and technological progress and management modernization and improve economic and social benefits; 3. Other professional projects. The contracts belonging to these contents shall be subject to tax decals in accordance with the provisions of the tax items of "technical contracts". As for general consultation on laws, regulations, accounting and auditing. , does not belong to technical consultation, and its contract is not stamped.
Three. On the scope of taxation of technical service contracts, the scope of taxation of technical service contracts includes: technical service contracts, technical training contracts and technical intermediary contracts. Technical service contract refers to a technical contract in which one party entrusts the other party to put forward an implementation plan to solve specific technical problems such as improving product structure, improving process flow, improving product quality, reducing product cost, protecting resources and environment, realizing safe operation and improving economic benefits. A contract for general processing, repair, repair, advertising, printing, surveying and mapping, standardized testing, survey and design by conventional means or for production and business purposes does not belong to a technical service contract. A technical training contract is a technical contract in which one party entrusts the other party to provide technical guidance and professional training to designated professional and technical personnel. Contracts concluded for employees' various vocational training, cultural study and amateur education are not technical training contracts and do not need to be stamped. A technology intermediary contract is a technology contract concluded by one party with knowledge, information and technology as the other party, contacting with a third party, introducing and organizing industrial development.
Four. On the basis of all kinds of technology contracts, the tax shall be calculated according to the amount of price, remuneration and use fee contained in the contract. In order to encourage technology research and development, only the amount of remuneration included in the technology development contract is taxed, and the research and development funds are not used as the tax basis. However, if the contract stipulates a certain proportion of research and development funds as remuneration, tax decals shall be paid according to a certain proportion of remuneration. The second point of the Notice of Forwarding State Taxation Administration of The People's Republic of China on Collecting Stamp Duty on Technical Contracts ((89) Guo Shui Zi No.030) further supplements the "tax basis": stamp duty should be calculated and paid according to the amount contained in various technical contracts, but the amount of raw materials, equipment and auxiliary labor for non-technical parts can be deducted when tax is paid.