According to the provisions of Article 1 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Corporate Income Tax Policy Issues Concerning Technology Transfer by Resident Enterprises" (Caishui [2010] No. 111), the scope of technology transfer includes transfers by resident enterprises Patented technologies, computer software copyrights, integrated circuit layout design rights, new plant varieties, new biomedical varieties, and other technologies determined by the Ministry of Finance and the State Administration of Taxation. Among them: Patented technology refers to inventions, utility models and designs that do not simply change the product pattern for which the law grants exclusive rights. Article 2 stipulates that the term "technology transfer" as mentioned in this Notice refers to the act of a resident enterprise transferring its ownership of technology that complies with the provisions of Article 1 of this Notice or its global exclusive license for more than 5 years (including 5 years).
According to the provisions of Article 1 of the "Announcement of the State Administration of Taxation on Issues Concerning the Reduction and Reduction of Corporate Income Tax on Income from Technology Transfer" (State Administration of Taxation Announcement No. 62 of 2013), technical consulting that can be included in technology transfer income Income from technical services and technical training refers to the income generated from the necessary technical consulting, technical services and technical training provided by the transferor to enable the transferee to put the transferred technology into use and realize industrialization, and shall also comply with the requirements. The following conditions: (1) Technical consultation, technical services, and technical training related to the technology transfer as agreed in the technology transfer contract; (2) The income from technical consultation, technical services, and technical training will be collected together with the income from the technology transfer project. . Article 2 stipulates that this announcement shall come into effect on November 1, 2013. Businesses related to corporate income tax treatment that have been previously processed will not be subject to tax adjustments.
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