1, technology transfer contract. Technology transfer includes patent right transfer, patent application right transfer, patent implementation license and non-patented technology transfer;
2. Technical consulting contract. A technical consultation contract is a technical contract concluded by the parties on the analysis, demonstration, evaluation, prediction and investigation of relevant projects;
3. Technical service contract. The taxation scope of technical service contracts includes: technical service contracts, technical training contracts and technical intermediary contracts. Technical service contract refers to a technical contract in which one party entrusts the other party to put forward an implementation plan to solve specific technical problems such as improving product structure, improving process flow, improving product quality, reducing product cost, protecting resources and environment, realizing safe operation and improving economic benefits.
Tax basis for stamp duty is as follows:
1. The taxable contract is based on the amount listed in the contract, excluding the listed value-added tax;
2. The taxable basis of the taxable property right transfer certificate is the amount listed in the property right transfer certificate, excluding the listed value-added tax;
3. The taxable business account book is based on the paid-in capital (share capital) and total capital reserve recorded in the account book;
4. The tax basis of securities trading is the transaction amount.
To sum up, stamp duty is a kind of tax levied on the behavior of signing books and receiving legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who set up account books and receive prescribed economic vouchers in China.
Legal basis:
Article 2 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty
The following vouchers are taxable vouchers:
(a) purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;
(2) Transfer of property rights;
(3) Business account books;
(4) Rights and licenses;
(5) Other tax vouchers determined by the Ministry of Finance.