In daily financial and taxation work, you will more or less encounter some problems that are difficult to solve, so here we have summarized some popular problems for you, so that you can get timely and effective solutions. Spend some time Time to take a look!
(1). Can resident enterprises enjoy preferential corporate income tax on the technology transfer income obtained from the transfer of non-exclusive license rights for more than 5 years?
Answer: "Ministry of Finance, National Taxation The corporate income tax policy for technology transfer income stipulated in Article 2 of the Notice of the General Administration on Extending the Relevant Taxation Pilot Policies for National Independent Innovation Demonstration Zones to the Nationwide Implementation (Caishui [2015] No. 116):
1. Starting from October 1, 2015, technology transfer income obtained by resident enterprises nationwide from the transfer of non-exclusive license rights for more than 5 years will be included in the scope of technology transfer income that enjoys corporate income tax preferential treatment. The part of the annual technology transfer income of a resident enterprise that does not exceed 5 million yuan is exempt from corporate income tax; the part that exceeds 5 million yuan is levied with a half reduction of corporate income tax.
2. The technology referred to in this notice includes patents (including national defense patents), computer software copyrights, exclusive rights to integrated circuit layout designs, new plant variety rights, new biomedical varieties, as well as the Ministry of Finance and Other technologies determined by the State Administration of Taxation. Among them, patents refer to inventions, utility models, and designs that do not simply change the pattern and shape of a product that are granted exclusive rights by law.
(2). What is the scope of R&D personnel eligible for the pre-tax super deduction of enterprise research and development expenses?
Answer: "State Administration of Taxation's Regulations on the Pre-tax Super Deduction of Enterprise Research and Development Expenses" Announcement on Issues Related to Deduction Policy" (State Administration of Taxation Announcement No. 97 of 2015) stipulates: "In accordance with the Enterprise Income Tax Law of the People's Republic of China and its Implementation Regulations (hereinafter referred to as the Tax Law), the Ministry of Finance, the State Taxation The Notice of the General Administration and the Ministry of Science and Technology on Improving the Pre-tax Super Deduction Policy for Research and Development Expenses (hereinafter referred to as the "Notice") stipulates that the relevant issues regarding the implementation and improvement of the pre-tax super deduction policy for research and development expenses (hereinafter referred to as R&D Expenses) are hereby announced as follows :
1. Scope of research and development personnel Personnel directly engaged in R&D activities in an enterprise include researchers, technical personnel, and auxiliary personnel. Researchers refer to professionals who are mainly engaged in research and development projects; technical personnel refer to those with engineering skills. , technical knowledge and experience in one or more fields in natural sciences and life sciences, and those who participate in research and development work under the guidance of researchers; auxiliary personnel refer to technicians involved in research and development activities, and external R&D personnel of the enterprise refer to those who work with the enterprise. Signing labor employment agreements (contracts) and temporarily hiring researchers, technical personnel, and auxiliary personnel
8. This announcement applies to the final settlement of corporate income tax in 2016 and subsequent years. ”
(3). When an enterprise transfers an outsourced enterprise patent right, can it enjoy the preferential treatment of exemption from corporate income tax and reduced corporate income tax on qualified technology transfer income? Is this preferential treatment limited to the transfer of self-researched and developed products? Technology?
Answer: Article 2 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Corporate Income Tax Policy Issues Concerning Technology Transfer by Resident Enterprises" (Caishui [2010] No. 111) stipulates that "the technology referred to in this notice Transfer refers to the act of a resident enterprise transferring its ownership of technology that complies with the provisions of Article 1 of this Notice or its global exclusive license for more than 5 years (including 5 years)." According to Article 2 of the "Announcement of the State Administration of Taxation on Issues Concerning Corporate Income Tax on Income from Transfer of Usage Rights of Technology" (State Administration of Taxation Announcement No. 82 of 2015), enterprises that transfer qualified technologies with non-exclusive license rights for more than 5 years, Limited to the technology over which it has proprietary rights. Therefore, when an enterprise transfers qualified patent rights, it should be emphasized that whether the enterprise owns the ownership of the specified technology. Obtaining technology patent rights through outsourcing or self-research and development does not determine whether the taxpayer transferring patented technology can enjoy the exemption from technology transfer income. , Standards for preferential corporate income tax reductions.
(4). Can my company’s travel expenses and conference fees related to R&D activities enjoy the super deduction policy?
Answer: Yes, but it must not exceed the amount that can be added to the item. 10% of the total R&D expenses will be deducted.
According to the "Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Science and Technology on Improving the Pre-tax Super Deduction Policy for Research and Development Expenses", other expenses directly related to R&D activities, such as technical book material fees, material translation fees, expert consulting fees, High-tech R&D insurance premiums, retrieval, analysis, review, demonstration, identification, review, evaluation, and acceptance fees for R&D results, intellectual property application fees, registration fees, agency fees, travel expenses, conference fees, etc. The total amount of this fee shall not exceed An additional 10% of the total R&D expenses can be deducted.
(5). Our company is a chemical enterprise and now entrusts university research institutes to conduct research and development of new products. Can the expenses for entrusted development be eligible for the super deduction policy?
Answer : According to the "Notice of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Science and Technology on Improving the Pre-tax Super Deduction Policy for Research and Development Expenses", the expenses incurred by an enterprise entrusting external institutions or individuals to conduct research and development activities shall be calculated at 80% of the actual amount of the expenses. The R&D expenses of the entrusting party shall be included in the calculation of super deductions, and the entrusted party shall not make any further super deductions. The actual amount of commissioned external research and development expenses shall be determined in accordance with the arm's length principle. If there is a related relationship between the entrusting party and the entrusted party, the entrusted party shall provide the entrusting party with the details of the R&D project expenses. Expenses incurred by enterprises entrusting overseas institutions or individuals to conduct research and development activities shall not be deducted on an additional basis.
(6). Can companies that plant ornamental plants enjoy the 50% reduction in corporate income tax?
Answer: According to the Enterprise Income Tax Law of the People's Republic of China Article 86 of the Regulations stipulates that Article 27 (2) of the Enterprise Income Tax Law stipulates that enterprises’ income from the following items shall be levied at half the enterprise income tax:
1. Flowers, tea and Cultivation of other beverage crops and spice crops;
2. Marine aquaculture and inland aquaculture.
In addition, according to Article 4, paragraph (3) of the "Announcement of the State Administration of Taxation on the Implementation of Corporate Income Tax Preferences for Agricultural, Forestry, Animal Husbandry, and Fishery Projects" (State Administration of Taxation Announcement No. 48, 2011) It is stipulated that enterprises engaged in the cultivation of ornamental crops shall be treated as the "cultivation of flowers, tea and other beverage crops and spice crops" project.
Therefore, companies that plant ornamental plants can enjoy a 50% reduction in corporate income tax.
(7). Our company is a listed company. If the accelerated depreciation tax preferential policy is implemented, it will affect the company's financial indicators for the year. Can I choose not to implement the accelerated depreciation policy?
A: Yes. According to Article 3 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Further Improving the Corporate Income Tax Policy on Accelerated Depreciation of Fixed Assets" (Caishui [2015] No. 106), in accordance with the relevant provisions of the Corporate Income Tax Law and its implementation regulations, enterprises shall If necessary, you can also choose not to implement the accelerated depreciation policy.
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