Legal subjectivity:
(1) Processing process, 1. Window processing process:, (1) The applicant unit submits the contract to the preliminary review agency (secondary registration point);, ( 2) After being reviewed by the preliminary review agency (secondary registration point), those that meet the tax exemption conditions will be stamped and sent to the window for acceptance; if they are unqualified, they will be returned to the applicant unit and the review opinions will be presented; (3) After the window accepts the contract, the contract will be reviewed and those that are qualified will be sent to the window. The department shall approve it; if it is unqualified, it shall be returned to the preliminary review agency (secondary registration point) and the review opinions shall be presented; (4) The department shall review the contract submitted for review, stamp the qualified ones and return them to the preliminary review agency, and the contract and submission materials shall be archived and saved. If the contract fails to pass the review, it will be returned to the window; (5) After the preliminary review agency (secondary registration point) retrieves the contract, it will return to the applicant unit, and the applicant unit can submit the approval documents to the tax office of its affiliated office for tax exemption filing procedures. , 2. Online application process: (1) The applicant logs in to the Guangdong Provincial Science and Technology Business Integrated Management System, (2) Check whether the application is registered, if not registered, register on the system first and add contract registrants; (3) ) After the applicant unit fills in the registration information, select the contract recognition registration point (the contract recognition registration point will be given priority in the district where the unit is located); (4) The applicant unit fills in the contract information online and submits it as required; (5) Contract submission After completion, bring the paper materials to the acceptance window for registration. , (2) Required materials: , 1. Submit technical contract text: The contract must be concluded in accordance with the "People's Republic of China and the Civil Code" and within the contract performance period. , 2. Submit a technical plan: technical objectives, technical content, technical methods and routes. (Limited to submission of technology development contracts), 3. List of cost components (limited to submission of technology development contracts): (1) R&D expenses included in the contract price; (2) Purchased equipment or outsourced software and hardware products included in the contract price, etc. fees or other charges. , 4. Other supporting materials: If it involves patent application rights, patent rights, new plant variety rights, and integrated circuit layout design rights, a copy of the corresponding intellectual property right certificate should be submitted. , 5. One original and one copy of the above submitted materials. The original will be returned after registration, and the copies will be archived by the registration agency. , A technology contract is a contract that establishes mutual rights and obligations between the parties regarding technology development, transfer, consultation or services. The subject matter of a technology contract is closely related to technology, and different types of technology contracts have different technical contents. Technical contracts have many steps to perform and the performance period is long. Legal adjustments to technology contracts are diverse. One party is specific and should usually be a technical person with certain professional knowledge or skills. Technology contracts are bilateral, paid contracts. , the identification of technology contracts is free of charge. , Article 6 of the "Measures for the Administration of Recognition and Registration of Technology Contracts" Technology contracts that have not applied for recognition and registration or have not been registered shall not enjoy the preferential policies in taxation, credit and incentives stipulated by the state for promoting the transformation of scientific and technological achievements. , Article 7 For a technology contract that has been recognized and registered, the parties may apply to the competent tax authorities with the certification of recognition and registration. After review and approval, they can enjoy the preferential tax policies stipulated by the state. , Article 9 When a party applies for recognition and registration of a technology contract, it shall submit a complete written contract text and relevant attachments to the technology contract registration agency. The contract text may be a technical contract model text produced under the supervision of the Ministry of Science and Technology; if other written contract texts are used, they shall comply with the relevant provisions of the People's Republic of China and the Civil Code. , if a technology contract is concluded verbally, the technology contract registration agency will not accept it. , Article 10 The technology contract registration agency shall review the contract text and relevant attachments submitted by the parties for application for recognition and registration. If it believes that the contract content is incomplete or the relevant attachments are incomplete, it shall require the parties in writing to make corrections within the specified time. , Article 13 The technology contract registration agency shall review and identify the contract text and relevant materials submitted by the parties. The main matters are: (1) Whether it is a technology contract; (2) Classification registration; (3) Assessment of technical income.