We know that no matter how much patented technology a scientist has, if he doesn't put it into production, his patented technology will have limited impact on society. In order to make his patented technology more effective, he may need to cooperate with large companies. In this process, it involves the transfer of patented technology. Then, what are the preferential policies for VAT on patent technology transfer? Let me give you a detailed introduction.
I. Tax exemption for technical consultation and services related to patent technology transfer.
In the process of technology transfer, it is often accompanied by technical consultation and technical service activities related to technology transfer, which are crucial to the success of technology transfer. Like technology transfer, technical consultation and service are also one of the productive services advocated by the state. According to the provisions of Caishuizi No.273 and Caishuizi No.2011,whether the income obtained from technical consultation and service can enjoy the preferential tax-free policy of business tax or value-added tax after the "VAT reform" should meet two conditions: First, the technical content is closely related to the technology transfer, which belongs to the after-sales service of technology transfer. Second, formally, the price of this part of technical consultation or service and the price of technology transfer are on the same invoice. Only technical consulting and services that meet the above two conditions can enjoy the tax exemption policy.
Two, on the transfer of patented technology to buy research and development equipment related to the value-added tax concessions.
In the process of technology research and development, the technology transferor often buys some valuable research equipment, and the price of these equipment includes value-added tax. If the technology transferor is an enterprise or institution specializing in technology research and development, before the "VAT reform", as a taxpayer of business tax, the value-added tax paid for the purchase of equipment cannot be deducted as input tax; After the pilot of "VAT reform", as a VAT taxpayer exempted from VAT, the VAT paid for purchasing equipment cannot be deducted as input tax. Therefore, for companies or institutions specializing in R&D and technology transfer, if they need to buy a large number of R&D equipment in the process of R&D, the burden of value-added tax will be great.
Thirdly, analyze the incentive effect of enterprise income tax on technology transfer.
Different from the tax exemption policy of business tax and value-added tax after the "camp reform", not all income tax concessions from technology transfer are reduced or exempted. According to the "Regulations on the Implementation of the Enterprise Income Tax Law", the exemption or reduction of enterprise income tax for qualified technology transfer income means that in a tax year, the part of technology transfer income of resident enterprises that does not exceed 5 million yuan is exempted from enterprise income tax; Corporate income tax will be levied at half the amount exceeding 5 million yuan.
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning the Reduction and Exemption of Enterprise Income Tax on Technology Transfer (Guoshuihan No.2009212) and the Ministry of Finance
State Taxation Administration of The People's Republic of China's Notice on Issues Related to Enterprise Income Tax Policies for Technology Transfer of Resident Enterprises (Caishui 201011) and other documents stipulate that the preferential income tax policies for technology transfer enterprises mainly include the following contents:
1, the subject who can enjoy the preferential income tax policy for technology transfer. According to the document No.2009212, the subjects who can enjoy the preferential income tax policy for technology transfer refer to taxpayers, that is, enterprises established in China according to law, or enterprises established according to the laws of foreign countries (regions) but with actual management institutions in China, in which the actual management institutions refer to the institutions that implement substantive and comprehensive management and control over the production and operation, personnel, accounts and property of enterprises. Non-resident taxpayer does not enjoy the preferential tax policy stipulated in document No.2009212, but enjoys the preferential tax rate of 10%. In addition, the subject enjoying the preferential income tax policy for technology transfer refers to the taxpayer of enterprise income tax, excluding sole proprietorship enterprises and individual joint ventures.
2. Enjoy a full range of technology transfer and preferential tax policies. The scope of technology transfer right that can enjoy preferential tax policies refers to the ownership of technology transfer by resident enterprises or the exclusive license to use technology for more than 5 years (including 5 years).
3. The object scope of technology transfer. According to the provisions of Caishui No.201011,the technology transfer objects that can enjoy preferential tax policies include patented technology, computer software copyright, integrated circuit layout design right, new plant varieties, 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.
In addition, although the above-mentioned technology transfer scope does not specifically mention technical secrets, technical secrets are an important storage form of technological innovation achievements of enterprises and one of the important intellectual property assets of enterprises. Judging from the technical intellectual property rights listed in Caishui No.20101,the transfer of technical secrets should also fall within the preferential scope of technology transfer income tax.
According to the provisions of Annex 3 of the pilot transition policy of changing business tax to value-added tax in document Caishui [20 13] 106, the following items are exempted from value-added tax:
1, personal transfer of copyright.
2. Persons 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.
The above is the preferential VAT policy for patent technology transfer. Patent technology transfer is one of the productive service industries that the state strongly supports. Therefore, the state has given preferential policies in many aspects, such as technical consultation and services related to patent technology transfer, R&D equipment purchased by the transferor, and income tax concessions from technology transfer.