(a) the patent right or proprietary technology use fee;
(2)? Royalties from trademark rights;
(3) royalties;
(four) the cost of the right to issue, sell or other similar rights.
The tax conditions for royalties are:
( 1)? Royalties are related to imported goods;
(2) Payment of royalties constitutes a condition for selling imported goods to People's Republic of China (PRC).
Extended data:
According to the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC):
Article 6 The income mentioned in Article 3 of the Enterprise Income Tax Law includes income from selling goods, providing labor services, transferring property, dividends and other equity investments, interest income, rental income, royalties, donations and other income.
Article 20 The term "income from royalties" as mentioned in Item (7) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by enterprises from providing the right to use patents, non-patented technologies, trademarks, copyrights and other franchises.
Royalty income shall be recognized according to the date when the concessionaire pays the royalties as agreed in the contract.
Article 21 The income from accepting donations mentioned in Item (8) of Article 6 of the Enterprise Income Tax Law refers to the monetary assets and non-monetary assets donated by other enterprises, organizations or individuals.
Accept the donation income, and confirm the realization of the income according to the date when the donated assets are actually received.
Article 22 The term "other income" as mentioned in Item (9) of Article 6 of the Enterprise Income Tax Law refers to other income obtained by an enterprise except those stipulated in Items (1) to (8) of Article 6 of the Enterprise Income Tax Law.
Including enterprise asset surplus income, overdue package deposit income, really unpaid payables, accounts receivable recovered after bad debt loss treatment, debt restructuring income, subsidy income, liquidated damages income, exchange gains, etc.
Twenty-third enterprises can confirm the realization of income by stages in the following production and business activities:
(1) If the goods are sold by installment, the realization of income shall be confirmed according to the collection date agreed in the contract;
(2) If an enterprise is entrusted to process and manufacture large-scale machinery and equipment, ships and airplanes, or engage in construction, installation and assembly engineering business or provide other services for more than 65,438+02 months, the realization of income shall be confirmed according to the completion progress or workload completed in the tax year.
Article 24 Where income is obtained through product sharing, the realization of income shall be confirmed according to the date when the enterprise shares the product, and the income amount shall be determined according to the fair value of the product.
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