What is a technology contract? What is the registration of technology contract identification? What is the function of technology contract registration? What materials need to be prepared? Shenzhong Consulting Company has compiled the most comprehensive technical contract identification and registration guide for you, and the answers to these questions can be found here!
The concept of technology contract:
A technology contract is a contract concluded by the parties for technology development, technology transfer, technology consultation and technical services, which is used to determine the rights and obligations of both parties.
The concept of technology contract identification and registration;
The technology contract registration institution shall review the text of the technology contract and its relevant annexes submitted by the parties, confirm whether it belongs to the technology contract, register it by classification (determine which technology contract it belongs to), and verify the technology transaction amount (technology income).
I. Classification of Technology Contracts
Technology contracts are divided into the following four categories:
(1) Technology development contracts (including commissioned development contracts and cooperative development contracts);
(2) Technology transfer contract (including patent right transfer contract, patent application right transfer contract, patent licensing contract and non-patented technology transfer contract);
(3) Technical consulting contracts (including entrusted consulting contracts and perennial consulting contracts);
(4) Technical service contracts (including technical training contracts and technical intermediary contracts).
Technology contract and technology shareholding contract can be classified into the four types of contracts listed in the preceding paragraph separately or as a whole according to the specific content, but the non-technical part of the contract shall not be mixed with the technology contract.
Contracts signed for the following contents are not within the scope of technical contract registration:
(1) Survey, design, construction and installation of construction projects;
(2) Processing, production, maintenance, sales and business contracting of products and spare parts, installation and maintenance of equipment, transportation, storage and custody of goods, labor cooperation and construction project contracting;
(3) Non-technical services such as life service and commodity intermediary;
(four) all kinds of schools (classes) used for students' teaching and training and students' production practice;
(5) Scientific and technological projects planned by the state and local governments and undertaken by non-independent scientific and technological operation and technical consulting institutions.
Second, the technology contract registration support mode
Qualified technology contracts can enjoy preferential policies such as exemption from value-added tax, exemption from and reduction of enterprise income tax after being recognized and registered.
Specific policy provisions:
1. Technology transfer, technology development and related technical consultation and technical service contracts are exempt from value-added tax.
-Item (26) of Article 1 of Annex 3 of Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT [2065438+06] No.36.
2, a tax year, the resident enterprise technology transfer income 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.
-Article 90 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).
-Article 27 (4) of the Enterprise Income Tax Law of People's Republic of China (PRC).
Three, the applicable conditions of technology contract registration
1. Approval conditions
(1) Technology Development Contract
(a) there are clear and specific scientific research and technology development goals;
The subject matter of the contract is the technical scheme that the parties have not mastered when concluding the contract;
③ The R&D work and its expected results have corresponding technological innovation contents.
(2) Technology transfer contract
(1) The subject matter of the contract is the technological achievements mastered by the parties when concluding the contract, including invention-creation patents, technical secrets and other intellectual property achievements;
(2) The subject matter of the contract is complete and practical, and the relevant technical contents shall constitute the technical scheme of products, processes, materials, varieties and their improvement;
③ The parties have a clear agreement on the ownership of the intellectual property rights of the subject matter of the contract.
(3) Technical consulting contract
(1) The subject matter of the contract is a consulting project of a specific technical project;
(2) The consulting method is to analyze, demonstrate, evaluate and predict by using scientific knowledge and technical means;
③ The result of the work is to provide scientific and technological consulting reports and opinions to the entrusting party.
(4) Technical service contract
(1) The subject matter of the contract is a service project that uses professional technical knowledge, experience and information to solve specific technical problems;
② Services include improving product structure, technological process, improving product quality, reducing product cost, saving energy consumption and protecting resources and environment. Professional and technical work to achieve safe operation and improve economic and social benefits;
(3) The work results have specific quality and quantity indicators;
The transfer of technical knowledge does not involve the ownership of intellectual property rights such as patents and technical secret achievements.
2. Change the examination and approval conditions according to the application.
After the contract is confirmed and registered, the name (or name) of the parties to the contract, the project name, the subject matter of the contract, the contract amount, and the ownership of the rights of technological achievements have changed, and the parties have applied for the change, and the submitted materials are complete and conform to the legal form.
3. Cancel the approval conditions according to the application.
When a party applies for cancellation, the materials submitted are complete and conform to the legal form.
IV. Materials required for registration of technical contracts
1. The effective technology contract (five copies of technology development or technology transfer contract and four copies of technical consultation or technical service contract) must be approved before it can take effect, and the approval documents shall be issued;
2. Business license of enterprise legal person (or certificate of institution legal person or certificate of registration of social organization legal person);
3. Personal identification materials;
4. Intellectual property certificate;
5. Foreign language contracts;
6. Chinese translation of foreign language contracts;
7. Written commitment of the translator of the Chinese translation of the foreign language contract;
8. Registration certificate of technology import contract issued by Shanghai Municipal Commission of Commerce.