How to calculate the growth rate of technology contract turnover
Hello, the algorithm of increasing the turnover of technology contracts depends on the specific situation. Technology contracts, including technology development, transfer, consulting and service contracts, shall pay stamp duty at the rate of three ten thousandths of the contract amount. Document No.34 of State Taxation Administration of The People's Republic of China has the following provisions on the scope of technology contracts, as well as the tax items and tax rates applicable to stamp duty: (1) Technology transfer contracts include: patent transfer contracts, patent application rights transfer contracts, patent implementation licenses and non-patented technology transfer contracts. Among them, the contract concluded by the transfer of patent application right and the transfer of non-patented technology is subject to the tax item of "technology contract", and the tax rate is three ten thousandths; Contracts and documents concluded by patent transfer and patent licensing authorities shall be subject to the tax item of "documents of property right transfer", and the tax rate shall be 0.5 ‰ (2) Technical consulting contracts refer to technical contracts concluded by the parties on the analysis, demonstration, evaluation, prediction and investigation of relevant projects. The tax item of "technical contract" shall be applied, and the tax rate shall be three ten thousandths. As for general consultation on laws, regulations, accounting and auditing. , does not belong to technical consultation, and its contract is not stamped. (3) The taxation scope of technical service contracts includes: technical service contracts, technical training contracts and technical intermediary contracts. The tax item of "technical contract" shall be applied, and the tax rate shall be three ten thousandths. The turnover of technology contracts refers to the turnover only used for technology development, technology transfer, technical consultation and technical service contracts. Please refer to!