Tax exemption policy for technology contract identification

Legal analysis: Tax exemption policy for technology contracts: For technology contracts that have been registered, the parties may apply to the competent tax authorities with the certificate of registration, and enjoy the preferential tax policies stipulated by the state after examination and approval. The technology transfer income obtained from the transfer of non-exclusive licensing rights for more than five years (inclusive, the same below) by resident enterprises nationwide shall be included in the technology transfer income range enjoying preferential enterprise income tax. The part where the annual technology transfer income of resident enterprises does not exceed 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.

Legal basis: People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.82 (2015)-Announcement on enterprise income tax related to technology transfer of licensed use rights.

1.20 15 years10.65438 to 206543810.65438, the technology transfer income obtained by non-exclusive licensing rights of resident enterprises nationwide for more than 5 years (inclusive, the same below) is included in the technology transfer income range enjoying enterprise income tax concessions. The part where the annual technology transfer income of resident enterprises does not exceed 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.

The technologies referred to include patents (including national defense patents), computer software copyrights, exclusive rights in layout design of integrated circuits, new varieties of plants, new varieties of biomedicine 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. Among them, patents refer to inventions, utility models and designs that do not simply change the patterns and shapes of products.

Two, the transfer of qualified enterprises for more than five years of non-exclusive license to use the technology, limited to its ownership of the technology. The ownership of technology is determined by the administrative department of science and technology of the State Council. Among them, the ownership of the patent is determined by China National Intellectual Property Administration; The ownership of national defense patents is determined by the General Armament Department; The copyright of computer software shall be determined by the National Copyright Administration; The exclusive right to layout design of integrated circuits shall be determined by China National Intellectual Property Administration; The ownership of new plant varieties shall be determined by the Ministry of Agriculture; The ownership of new varieties of biomedicine shall be determined by China Food and Drug Administration.