What subjects should be included in the payment of technology transfer fee?

First, the technology transfer fee paid should be included in the "intangible assets" subject, and the accounting treatment is as follows:

Borrow: intangible assets

Loans: bank deposits

When amortizing,

Borrow: management fees, etc.

Loan: accumulated amortization

An enterprise shall amortize intangible assets on a monthly basis. The amortization of intangible assets should generally be included in the current profits and losses, and the amortization of intangible assets used by enterprises should be included in the management expenses; Amortization of leased intangible assets is included in other business costs; The economic benefits contained in intangible assets are realized through products or other assets produced, and the amortization amount shall be included in the cost of related assets.

Second, the relevant provisions of the tax law

Technology transfer fee. Refers to the expenses paid by the enterprise to the owner of the non-patented technology according to the agreement of the non-patented technology transfer contract.

According to the provisions of the Enterprise Income Tax Law of People's Republic of China (PRC): Article 12 When calculating the taxable income, it is allowed to deduct the amortization expenses of intangible assets calculated by the enterprise according to regulations. Intangible assets refer to non-monetary long-term assets held by enterprises for producing products, providing services, leasing or management, including patents, trademarks, copyrights, land use rights, non-patented technologies and goodwill.

Article 67 The amortization expenses of intangible assets calculated by the straight-line method may be deducted. The amortization period of intangible assets shall not be less than 10 year. As the investor or transferee of intangible assets, if the relevant laws or contracts stipulate the service life, it can be amortized in installments according to the stipulated or agreed service life.