1. What is the legal basis for identifying a technology contract?
The identification of technical contracts can be carried out with reference to the Rules for the Identification of Technical Contracts.
Article 4 of the rules for the determination of technology contracts
These Rules shall apply to technical contracts concluded between natural persons (individuals), legal persons and other organizations for the following technical development, technology transfer, technical consultation and technical service activities, which establish the relationship between civil rights and obligations:
(1) Technology development contract
1. Commissioned development technology contract
2. Cooperative development technology contract
(2) Technology transfer contract
1. Patent right transfer contract
2. Patent application right transfer contract
3. Patent licensing contract
4. Technical secret transfer contract
(3) Technical consulting contract
(4) Technical service contracts
1. Technical service contract
2. Technical training contract
3. Technical intermediary contract
Second, why do you want to register the technology contract?
1. For technology contracts that have been recognized and registered, the parties concerned can enjoy the preferential policies of the state in promoting the transformation of scientific and technological achievements in accordance with relevant regulations. Contracts that have not applied for recognition and registration and have not been registered shall not enjoy the relevant preferential policies. Preferential policies mainly include: the technical price, remuneration, use fee or commission paid by the enterprise can be amortized into the cost according to the relevant provisions of the state; Income from technology transfer, technology development and related technical consultation and technical services shall be exempted from business tax and income tax.
2, the technology contract registration agency can help the parties to improve the contract through registration, so as to improve the performance rate of the contract and reduce the disputes of the technology contract.
3, engaged in technology development, technology transfer, technical services, technical consulting enterprises, can be extracted from the net income of 20% to 30% as the party's allowance and reward, the amount of reward is not included in the total bonus of the unit. In addition, the number and amount of technology contract registration is an important reference index for science and technology projects to participate in awards.
4. The registered number and transaction amount of technology contracts can be used as one of the credit certificates of enterprises (or individuals), which can help enterprises (or individuals) to obtain loans in banks more smoothly and improve the reputation of enterprises (or individuals) in banks.
5, the registered technology contract transaction amount is an important assessment basis for the annual qualification examination of high-tech enterprises and enterprise income tax relief.
6. The technology market management department can strengthen the macro guidance, management and service for the technology market and the transformation of scientific and technological achievements through the identification and registration of technology contracts, and make statistics and analysis on relevant technology markets.
To sum up, the identification of technology contracts is not only conducive to strengthening the management of China's technology market and ensuring the transformation of scientific and technological achievements, but also conducive to the credit standing of the identification party in the bank, annual qualification examination and income tax reduction and exemption, and the identification party can also enjoy relevant preferential policies.