Legal basis: provisions on the transitional policy of changing business tax to value-added tax Article 1 The following items are exempt from value-added tax.
(1) Personal transfer of copyright.
(2) Individuals with disabilities provide taxable services.
(3) Airlines provide pesticide spraying service on airplanes.
(4) Pilot taxpayers provide technology transfer, technology development and related technical consultation and technical services.
1. Technology transfer refers to the transfer of the ownership or use right of patented technology and non-patented technology owned by the transferor to others for compensation; Technology development refers to the behavior of developers who accept the entrustment of others to research and develop new technologies, new products, new processes or new materials and their systems; Technical consultation refers to providing feasibility demonstration, technical prediction, special technical investigation, analysis and evaluation report for specific technical projects.
Technical consultation and technical service related to technology transfer and development refers to the technical consultation and technical service provided by the transferor (or the trustee) to help the transferee (or the entrusting party) master the transferred (or entrusted) technology according to the provisions of the technology transfer or development contract, and the price of this part of technical consultation and service should be set on the same invoice as the price of technology transfer (or development).
2. Approval procedure. 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.
(five) qualified energy-saving service companies to implement the taxable services provided in the contract energy management project.
The above-mentioned "compliance" means that the following conditions are met at the same time:
1. Energy-saving service companies shall meet the technical requirements specified in Technical General Rules for Contract Energy Management (GB/T249 15-20 10) issued by the General Administration of Quality Supervision, Inspection and Quarantine and the State Standardization Administration.
2. Energy-saving service companies signed an Energy-saving Benefit Sharing Contract with energy-using enterprises. The format and content of the contract are in line with the People's Republic of China (PRC) Contract Law and the Technical General Rules for Contract Energy Management (GB/T249 15-20 10) issued by the General Administration of Quality Supervision, Inspection and Quarantine and the State Standardization Administration Committee.
(6) In June, 2065438 +2065438 10 +0+February, 2065438 +365438 +0, a pilot project for taxpayers to provide offshore service outsourcing was launched.
The above-mentioned offshore service outsourcing business refers to the information technology outsourcing service (ITO), technical business process outsourcing service (BPO) or technical knowledge process outsourcing service (KPO) provided overseas by the pilot taxpayers or their directly subcontracted enterprises according to the entrustment contract signed with overseas units (details of offshore service outsourcing business are attached).