Technology transfer, technology development, technical consultation and technical services provided by pilot taxpayers are exempt from value-added tax. 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 entrusted by others to research and develop new technologies, new products, new processes or new materials and their systems. When a pilot taxpayer applies for exemption from value-added tax, it must hold a written contract for technology transfer and development to the provincial science and technology department where the pilot taxpayer is located for identification, and report the relevant written contract and the audit opinions of the science and technology department to the competent tax authorities for future reference.
legal ground
Individual Income Tax Law of the People's Republic of China
Article 2 Individual income tax shall be paid on the income of the following individuals:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income. Article 4 The following incomes shall be exempted from individual income tax:
(a) science, education, technology, culture, health, sports, environmental protection and other aspects of the bonus. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations;
(2) Interest on government bonds and financial bonds issued by the state;
(3) Subsidies and allowances issued in accordance with the unified provisions of the state;
(four) welfare funds, pensions and relief funds;
(5) Insurance compensation.
(6) Demobilized soldiers, demobilization fees and pensions;
(7) Resettlement fees, resignation fees, basic pension or retirement fees, resignation fees and retirement living allowances paid to cadres and workers in accordance with the unified provisions of the state;
(8) Income from diplomatic representatives, consular officials and other personnel of embassies and consulates in China who should be exempted from tax according to relevant laws;
(9) Income exempted from tax as stipulated in international conventions and agreements signed by the Government of China;
(ten) other tax-free income stipulated by the State Council.