1, the subject who can enjoy the preferential income tax policy for technology transfer. According to the document No.2009212, the subject who can enjoy the preferential income tax policy for technology transfer refers to taxpayers, that is, enterprises established in China according to law or in accordance with foreign (regional) laws, but with actual management institutions in China.
Among them, the actual management organization refers to the organization that implements substantive and comprehensive management and control over the production and operation, personnel, accounts and property of the enterprise.
Non-resident taxpayer does not enjoy the preferential tax policy stipulated in document No.2009212, 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.201011,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.20101,the transfer of technical secrets should also fall within the preferential scope of technology transfer income tax.
Extended Data Caishui [20 19]No. 13
The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, the Finance Bureau of Xinjiang Production and Construction Corps, and the State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning:
In order to implement the decision-making arrangements of the CPC Central Committee and the State Council and further support the development of small and micro enterprises, the relevant matters concerning the implementation of inclusive tax reduction and exemption policies for small and micro enterprises are hereby notified as follows:
1. Small-scale VAT taxpayers whose monthly sales are below 654.38+10,000 yuan (inclusive) are exempt from VAT.
2. The part of the annual taxable income of small and low-profit enterprises that does not exceed 6,543,800 yuan+0,000 yuan shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at a rate of 20%; If the annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and enterprise income tax will be paid at a reduced rate of 20%.
The above-mentioned small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300, and total assets not exceeding 50 million yuan.
The number of employees, including the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The number of employees and total assets are determined according to the annual quarterly average. The specific calculation formula is as follows:
Quarterly average = (at the beginning of the quarter+at the end of the quarter) ÷2, and annual quarterly average = the sum of annual quarterly average ÷4. If business activities start or end in the middle of the year, the actual operating period shall be regarded as a tax year, and the above related indicators shall be determined.
Three, by the people's governments of provinces, autonomous regions and municipalities directly under the central government, according to the actual situation in the region, as well as the needs of macro-control, small-scale taxpayers of value-added tax can reduce or exempt the resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, education surcharge and local education surcharge within the scope of 50%.
Four, small-scale taxpayers of value-added tax have enjoyed preferential policies such as resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge, local education surcharge, etc., and can enjoy the preferential policies stipulated in Article 3 of this notice.
Notice of State Taxation Administration of The People's Republic of China Municipality on the Reduction and Exemption of Enterprise Income Tax on Technology Transfer