Can the income from technology transfer and technology development be exempted from VAT?

1. Annex1Measures for the Implementation of the Pilot Reform of Business Tax to VAT No.201636 stipulates that technologies include patented technologies and non-patented technologies. CaishuiNo. Appendix 3. 20 1636 pilot transition policy of changing business tax to value-added tax stipulates that the following items are exempt from value-added tax (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 stated 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. Technology transfer and technology development refer to the business activities within the scope of "technology transfer" and "R&D services" in the notes on sales services, intangible assets and real estate attached to Caishui [2065438+06] No.36 Annex 1 Pilot Implementation Measures for Changing Business Tax to VAT. Technical consultation refers to providing business activities such as 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 prices of this part of technical consultation and technical service shall be issued on the same invoice. Two. Enterprise Income Tax (I) Policy Document According to Article 90 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the income from qualified technology transfer mentioned in Item (4) of Article 27 of the Enterprise Income Tax Law is exempt from enterprise income tax, which means that the income from technology transfer of resident enterprises does not exceed 5 million yuan in a tax year; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Corporate Income Tax Policies Concerning Technology Transfer of Resident Enterprises (Cai Shui [20 1 0]11), "qualified technology transfer" specifically includes the following requirements:1,the scope of technology transfer, including the transfer of resident enterprises. Among them, patented technology refers to inventions, utility models and designs that do not simply change the product form. Excluding non-patented technology. 2. "Technology transfer" refers to the transfer of technology ownership or global exclusive license for more than 5 years (including 5 years) by resident enterprises in accordance with the provisions of Article 1 of this Notice. Special reminder: According to the relevant provisions of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Enterprise Income Tax Issues Concerning Technology Transfer of Licensed Use Rights (Announcement No.82 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) No.20 15), from 20 1 5, 10,1day, resident enterprises nationwide will be transferred for more than 5 years (inclusive, the same below). The ownership of technology is determined by the administrative department of science and technology of the State Council. Among them, the ownership of the patent is determined by China National Intellectual Property Administration; The ownership of national defense patents is determined by the General Armament Department; The copyright of computer software shall be determined by the National Copyright Administration; The exclusive right to layout design of integrated circuits shall be determined by China National Intellectual Property Administration; The ownership of new plant varieties shall be determined by the Ministry of Agriculture; The ownership of new varieties of biomedicine shall be determined by China Food and Drug Administration. 3. A technology transfer contract shall be signed for technology transfer. Among them, domestic technology transfer must be recognized and registered by the scientific and technological departments at or above the provincial level, cross-border technology transfer must be recognized and registered by the commercial departments at or above the provincial level, and technology transfer supported by financial funds must be approved by the scientific and technological departments at or above the provincial level. The technology export of resident enterprises shall be reviewed by the relevant departments in accordance with the Catalogue of Technologies Prohibited and Restricted from Export in China issued by the Ministry of Commerce and the Ministry of Science and Technology (OrderNo. 12, 2008). Resident enterprises that obtain income from technology transfer whose export is prohibited or restricted shall not enjoy the preferential policy of reducing or exempting enterprise income tax from technology transfer. Note: The income from technology transfer obtained by resident enterprises from related parties whose total direct or indirect shareholding reaches 100% does not enjoy the preferential policy of enterprise income tax reduction and exemption for technology transfer. (II) Calculation of technology transfer income According to the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Reduction and Exemption of Enterprise Income Tax on Technology Transfer (Guo [2009] No.212), technology transfer income = technology transfer income-technology transfer cost related taxes and fees. Technology transfer income refers to the price obtained after the parties perform the technology transfer contract, excluding non-technical income such as sales or transfer of equipment, instruments, spare parts and raw materials. Income from technical consultation, technical service and technical training which are inseparable from technology transfer projects shall not be included in technology transfer income. Technology transfer cost refers to the net value of the transferred intangible assets, that is, the balance of tax basis after deducting the amortization deduction calculated in accordance with the regulations during the use of the intangible assets. Relevant taxes and fees refer to the relevant taxes and fees actually incurred in the process of technology transfer, including taxes and surcharges, contract signing fees, attorney fees and other related expenses other than enterprise income tax and allowable deduction of value-added tax. Example: 20 18, 10 In June, resident enterprise A transferred the ownership of a technology to resident enterprise B that met the conditions of enterprise income tax reduction and exemption. The price obtained by Company A after performing the technology transfer contract is 9 million yuan, of which the non-technical income from selling instruments and equipment is 3 million yuan, the net value of intangible assets transferred is 6.5438+0.8 million yuan, and the actual tax incurred in the transfer process is 500,000 yuan. So, what is the technology transfer income of Company A? Technology transfer income = technology transfer income-technology transfer cost related taxes = (900-300)-180-50 = 3.7 million yuan Note: Enterprises enjoying the preferential treatment of enterprise income tax reduction and exemption from technology transfer income should separately account for technology transfer income and reasonably share the expenses during the enterprise period; If it is not calculated separately, it shall not enjoy the preferential income tax for technology transfer enterprises. (III) Calculation of qualified non-exclusive licensing technology transfer income for more than 5 years According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Enterprise Income Tax Issues Concerning Licensing Technology Transfer (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.82, 20 15), technology transfer income = technology transfer income-amortization expenses of intangible assets-related taxes and fees-amortization period expenses refers to the price obtained by the transferor after performing the technology transfer contract, excluding the sale or transfer and technology transfer projects. The income from the transfer of the right to use the technology license shall be recognized on the date when the transferee pays the license fee according to the transfer agreement. Amortization expense of intangible assets refers to the expense calculated and amortized in the current year according to the provisions of the tax law. Involving self-use and external licensing, it should be reasonably divided according to the principle of benefit. Relevant taxes and fees refer to the relevant taxes and fees actually incurred in the process of technology transfer, including taxes and fees, contract signing fees, attorney fees and other related expenses except enterprise income tax and allowable deduction of value-added tax. Amortization period expenses (excluding intangible assets amortization expenses and related taxes and fees) refer to the period expenses allocated in proportion to sales income in the year of technology transfer. (IV) What materials should be kept by enterprises enjoying this preferential tax? According to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Revised Announcement (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.23, 20 18 Edition) and its annex "Management Catalogue of Preferential Enterprise Income Tax Projects (20 17 Edition)", enterprises should prepare the following materials according to specific conditions: 1. Proof of transfer of technical property rights; 2. Enterprise's domestic technology transfer: (1) technology transfer contract (copy); (2) Certificate of registration of technical contract; (3) Relevant information on the collection, distribution and calculation of technology transfer income; (4) Proof of actual payment of relevant taxes and fees; 3. Technology transfer of overseas enterprises: (1) Technology export contract (copy); (two) the technology export contract registration certificate or technology export license; (3) Data sheet of technology export contract; (4) Relevant information on the collection, distribution and calculation of technology transfer income; (5) Proof of actual payment of relevant taxes and fees; (6) Review opinions issued by relevant departments according to the Catalogue of Technologies Prohibited or Restricted from Export in China issued by the Ministry of Commerce and the Ministry of Science and Technology; 4. The transfer of technology ownership, its cost; Where the right to use is transferred, the intangible assets shall be amortized; 5. In the year of technology transfer, the equity association of both parties involved in the transfer. Three. Stamp Duty According to the first point of Notice of State Taxation Administration of The People's Republic of China on Stamp Duty on Technology Contracts ((KLOC-0/989) Guo Shui Di Zi No.34), the tax items and tax rates applicable to technology transfer contracts. Technology transfer includes: patent right transfer, patent application right transfer, patent implementation license and non-patented technology transfer. According to the provisions of the table of stamp duty items and tax rates, these different types of technology transfer certificates should be subject to different tax items and tax rates. Among them, the transfer of patent application rights and contracts concluded by means of non-patented technology transfer are subject to the tax item of' technology contract'; Contracts and documents signed by the patent transfer and patent licensing office shall be subject to the tax item of "property right transfer documents".