It involves value-added tax, personal income tax and stamp duty.
Value-added tax exemption, value-added tax preferential policies when investing.
According to the relevant provisions of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), the transferred technological achievements belong to the sale of intangible assets and are exempt from value-added tax. The "technology" mentioned here includes patented technology and non-patented technology. When applying for exemption from value-added tax, the written contract for investment in technological achievements must be confirmed by the local provincial science and technology department, and the audit opinion certificate shall be issued and reported to the competent tax authorities for future reference.
Preferential tax policy for capital contribution
On September 20 16, the State Finance Bureau and State Taxation Administration of The People's Republic of China issued the Notice on Improving the Income Tax Policy for Equity Incentives and Technology Shares, and implemented the personal income tax collection and management issues related to personal non-monetary assets investment. From 20 16, 1 9, individuals or enterprises can choose the preferential tax policy of deferred tax payment for technology shares, and investment shares can be temporarily exempted from tax and allowed to be deferred to equity transfer.
What procedures do you need to go through to buy shares with patented technology?
For patented shares, the procedures to be handled are as follows:
1. First, sign a shareholding agreement;
2. Secondly, go through the formalities of proof of capital contribution;
3. Then, the company issues a capital contribution certificate to shareholders;
Finally, the company should prepare the register of shareholders.
legal ground
Article 31 of People's Republic of China (PRC) Company Law
After the establishment of a limited liability company, a capital contribution certificate shall be issued to the shareholders.
The capital contribution certificate shall specify the following items:
(1) Name of the company;
(2) Date of establishment of the company;
(3) The registered capital of the company.
(4) The name of the shareholder, the amount and time of capital contribution.
(five) the number and date of issuance of the capital contribution certificate.
The capital contribution certificate shall be sealed by the company.
What are the tax-related matters of patent technology investment? Through the above information, we know that patented technology can be invested, and the taxes involved include value-added tax, personal income tax and stamp duty. We need to pay attention to the issues of value-added tax and personal income tax here, because it involves some preferential policies, so we need to know about it.