The income obtained by enterprises from the transfer of technology ownership can be exempted from value-added tax.
1. The following items are exempt from VAT:
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;
2, technology development, refers to the developer entrusted by others, research and development of new technologies, new products, new processes or new materials and their systems;
3. Technical consultation refers to providing feasibility demonstration, technical prediction, special technical investigation, analysis and evaluation report for specific technical projects.
4. Technical consultation and technical services related to technology transfer and technology development refer to the stipulations of the transferor (or the trustee) according to the technology transfer or development contract.
5. For the technical consultation and technical services provided to help the transferee (or the entrusting party) master the transferred (or commissioned) technology, the price of this part of technical consultation and service shall be set on the same invoice as the price of technology transfer (or development).
II. Examination and approval procedures for exemption from VAT:
When applying for exemption from value-added tax, the pilot taxpayer shall hold a written contract for technology transfer and development to the provincial science and technology department where the pilot taxpayer is located for confirmation, and submit the relevant written contract and the audit opinions of the science and technology department to the competent State Taxation Bureau for reference.
Application, declaration, approval and implementation of tax reduction or exemption
Where a taxpayer applies for approval of tax reduction or exemption, it shall submit a written application to the competent tax authorities within the tax reduction or exemption period stipulated by the policy, and submit the following materials:
(1) An application report for tax reduction or exemption, stating the reasons, basis, scope, duration, quantity and amount of tax reduction or exemption.
(2) Financial and accounting statements and tax returns.
(3) certification materials issued by relevant departments.
Other materials required by the tax authorities.
The materials submitted by taxpayers shall be true, accurate and complete. The tax authorities shall not require taxpayers to submit technical materials and other materials unrelated to the tax reduction or exemption items they apply for.
Article 10 Taxpayers may apply to the competent tax authorities for tax reduction or exemption, or they may directly apply to the tax authorities that have the power of examination and approval for tax reduction or exemption.
An application for tax reduction or exemption accepted by the local competent tax authority of the taxpayer and approved by the higher tax authority shall be directly reported to the higher tax authority with the right of approval within 10 working days from the date of acceptance.