The portion of the annual technology transfer income of resident enterprises that does not exceed 5 million yuan is exempt from corporate income tax; the portion exceeding 5 million yuan is levied with a half reduction in corporate income tax.
The so-called technologies include patents (including national defense patents), computer software copyrights, exclusive rights to integrated circuit layout designs, new plant variety rights, new biomedical varieties, and those determined by the Ministry of Finance and the State Administration of Taxation. Other technologies. 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.
Income from technology transfer = technology transfer income - amortization of intangible assets - related taxes - apportionable period expenses
Technology transfer income refers to the income obtained by the transferor after the transfer party performs the technology transfer contract The price does not include non-technical income from the sale or transfer of equipment, instruments, parts, raw materials, etc. Income from technical consulting, services, training, etc. that are not inseparable from technology transfer projects shall not be included in technology transfer income. Income from the transfer of technology licensing rights shall be recognized based on the date on which the licensing right holder pays royalties as stipulated in the transfer agreement.
The amortization expense of intangible assets refers to the amortization expense of the intangible asset calculated in the current year according to the provisions of tax laws. Those involving self-use and external licensed use should be reasonably divided according to the principle of benefit.
Relevant taxes and fees refer to the relevant taxes and fees actually incurred during the technology transfer process, including various taxes and surcharges other than corporate income tax and value-added tax that are allowed to be deducted, contract signing fees, attorney fees, etc. Related Fees.
Amortized period expenses (excluding intangible asset amortization expenses and related taxes) refer to the period expenses allocated for technology transfer according to the proportion of sales revenue in the current year.
(State Administration of Taxation Announcement No. 82 of 2015)