1. What preferential tax policies do technology contracts enjoy?
(a) in line with the technology development contract and technology transfer contract, the technology transaction amount can be exempted from 5% business tax.
(2) Exemption or reduction of technology transfer income; The part that does not exceed 5 million yuan in a tax year shall be exempted from enterprise income tax; Corporate income tax will be levied at half the amount exceeding 5 million yuan.
(3) For the technical consultation and technical service business related to technology transfer and technology development, the transferor provides technical consultation and technical service to help the trustee master the transferred technology according to the provisions of the technology development contract, and writes the price of this part of technical consultation and technical service on the same invoice with the price of technology transfer, which can be exempted from 5% business tax.
The materials to be submitted for the identification and registration of technical contracts are:
(a) the seller's main certification materials: legal person certificate or my ID card.
(2) The original of the valid contract and all its annexes shall be signed and sealed completely and effectively with clear handwriting. Use the model contract text printed by the Ministry of Science and Technology and stamp the stamp duty.
(three) the list of technical income approved by the financial budget.
(4) Foreign-related contract registration provides contract text, technology import contract registration certificate of foreign trade department, data sheet of technology import contract, power of attorney of both parties and business license.
(five) the patent technology transfer contract:
1, one original and one copy of the contract;
2 contract registration application form and information form;
3. The original power of attorney of the entrusted agent;
4. A copy of the agent's ID card;
5. A copy of the invoice of the contract amount;
6. Relevant certificates.
Second, the principle of sharing technology development contracts
1. Unless otherwise agreed in the contract, the patent application right belongs to the research and development party. If the research and development party obtains the patent right, the entrusting party can exploit the patent for free. If the research and development party transfers its right to apply for a patent for invention-creation, the entrusting party may obtain the right to apply for the patent first.
Unless otherwise agreed in the contract, the right to apply for a patent belongs to the parties to the cooperative development. If one party transfers its patent application right, the other party or other parties may have priority to accept its patent application right. If one party to the cooperative development waives its patent application right, the other party may apply separately or jointly by other parties. After the invention-creation is granted a patent right, the party who gives up the right to apply for a patent can exploit the patent for free. If one party to the cooperative development does not agree to apply for a patent, the other party or other parties shall not apply for a patent.
3. The right to use, transfer and distribution of benefits of non-patented technological achievements that have been commissioned or cooperatively developed shall be agreed upon by the parties in the contract. If there is no agreement in the contract, all parties have the right to use and transfer it. However, before the research and development achievements are delivered to the entrusting party, the entrusted research and development party may not transfer them to a third party.
Three, the technology contract generally includes the following terms
1, project name;
2. The content, scope and requirements of the subject matter;
3, the performance plan, schedule, time limit, place and method;
4. Confidentiality of technical information and data;
5. Risk responsibility;
6, the ownership of technological achievements and income sharing;
7, acceptance criteria and methods;
8. Price, remuneration or use fee and the method of payment;
9. Calculation method of liquidated damages or damages;
10, dispute resolution method;
1 1. Explanation of nouns and terms.
Legal objectivity:
"Reply of the Ministry of Agriculture to Proposal No.7868 of the Fifth Session of the Twelfth National People's Congress" Article 2
In terms of value-added tax, self-produced agricultural products sold by agricultural producers are exempt from value-added tax; The sale of agricultural products produced by members of farmers' professional cooperatives is regarded as the sale of self-produced agricultural products by agricultural producers and exempted from value-added tax. In terms of enterprise income tax, the income of enterprises engaged in agriculture, forestry, animal husbandry and fishery projects, including farming, aquaculture, offshore fishing, primary processing of agricultural products and other agricultural, forestry, animal husbandry and fishery service projects, shall be exempted from tax; Enterprises engaged in flowers, tea and other beverages, spice crops, mariculture, inland aquaculture and other projects will be taxed at half their income. In terms of stamp duty, the purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members are exempt from stamp duty.