Preferential tax policies for patent transfer

Hello, what are the preferential tax policies for patent transfer you consulted? The tax exemption of technical consultation and service related to patent technology transfer is often accompanied by technical consultation and service activities related to technology transfer in the process of technology transfer, which are very important for the success of technology transfer. Like technology transfer, technical consultation and service are also one of the productive services advocated by the state. According to the provisions of Caishuizi No.273 and Caishuizi No.20211,whether the income obtained from technical consultation and services can enjoy the preferential policy of exemption from business tax or value-added tax after the "reform of the camp" should meet two conditions: first, the technical content is closely related to technology transfer, which is the after-sales service of technology transfer, that is, the technology transfer contract should be second, in form. Second, regarding the preferential value-added tax related to the purchase of R&D equipment by the patent technology transferor, in the process of technology R&D, the technology transferor often needs to buy some valuable research equipment, and the price of these equipment includes the value-added tax. If the technology transferor is an enterprise or institution specializing in technology research and development, before the "VAT reform", as a taxpayer of business tax, the value-added tax paid for the purchase of equipment cannot be deducted as input tax; After the pilot of "VAT reform", as a VAT taxpayer exempted from VAT, the VAT paid for purchasing equipment cannot be deducted as input tax. Therefore, for companies or institutions specializing in R&D and technology transfer, if they need to buy a large number of R&D equipment in the process of R&D, the burden of value-added tax will be great. Three. The analysis of preferential income tax policies for technology transfer enterprises is different from the tax exemption policies for business tax and value-added tax after the "camp reform". Not all preferential income tax policies for technology transfer are reduced or exempted. According to the "Regulations on the Implementation of the Enterprise Income Tax Law", the exemption or reduction of enterprise income tax for qualified technology transfer income means that in a tax year, the part of technology transfer income of resident enterprises that does not exceed 5 million yuan is exempted from enterprise income tax; Corporate income tax will be levied at half the amount exceeding 5 million yuan. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Enterprise Income Tax Reduction and Exemption for Technology Transfer (Guoshuihan No.20212) and the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Issues Related to Enterprise Income Tax Policy for Technology Transfer of Resident Enterprises (Caishui No.20211) and other documents, According to document No.2021212, the subjects who can enjoy the preferential income tax policy for technology transfer refer to taxpayers, that is, enterprises established in China according to law, or enterprises established according to foreign (regional) laws but with actual management institutions in China, in which the actual management institutions refer to the institutions that implement substantive and comprehensive management and control over the production and operation, personnel, accounts and property of enterprises. Non-resident taxpayer does not enjoy the preferential tax policy stipulated in document 202 12 12, but enjoys the preferential tax rate of 10%. In addition, the subject enjoying the preferential income tax policy for technology transfer refers to the taxpayer of enterprise income tax, excluding sole proprietorship enterprises and individual joint ventures. 2. Enjoy a full range of technology transfer and preferential tax policies. The scope of technology transfer right that can enjoy preferential tax policies refers to the ownership of technology transfer by resident enterprises or the exclusive license to use technology for more than 5 years (including 5 years). 3. The object scope of technology transfer. According to the provisions of Caishui No.202111,the technology transfer objects that can enjoy preferential tax policies include patented technology, computer software copyright, integrated circuit layout design right, new plant varieties, new biomedical varieties and other technologies determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. In addition, although the above-mentioned technology transfer scope does not specifically mention technical secrets, technical secrets are an important storage form of technological innovation achievements of enterprises and one of the important intellectual property assets of enterprises. Judging from the technical intellectual property rights listed in Caishui No.20211,the transfer of technical secrets should also fall within the preferential scope of technology transfer income tax. According to the provisions of Annex 3 of the pilot transition policy of changing business tax to value-added tax in Caishui Document [202 1] 106, the following items are exempt from value-added tax: 1, personal transfer of copyright. 2. Persons with disabilities provide taxable services. 3. Airlines provide pesticide spraying service on airplanes. 4 pilot taxpayers provide technology transfer, technology development and related technical consultation and technical services. The above is the preferential policy of value-added tax for patent technology transfer. Patent technology transfer is one of the productive service industries that the state strongly supports. Therefore, the state has given preferential policies in many aspects, such as technical consultation and services related to patent technology transfer, R&D equipment purchased by the transferor, and income tax concessions from technology transfer.