Answer:
Shares in patented technology:
Borrow: intangible assets-patented technology 5 million yuan.
Loan: paid-in capital-5 million yuan for shareholders.
If it is amortized according to the minimum 10 year, it will be amortized every year:
Borrow: management expenses-amortization of intangible assets is 500,000 yuan.
Loan: accumulated amortization of 500,000 yuan.
Summary: From the above accounting treatment, it can be seen that the patent technology shares can reasonably and legally amortize the expenses entering the current period, thus achieving the purpose of saving enterprise income tax and reducing enterprise income tax for a long time.
note:
Many investors also ask whether individuals need to pay 20% personal income tax as property transfer when investing in technology.
answer
Patents can apply for deferred income tax in the current period of capital contribution, and pay it when the equity held by the patent is transferred. The payment base is based on the difference between the original value of equity transfer and the original value of technology and related taxes and fees. If the income from equity transfer is lower than the sum of the original value of technology and related taxes and fees, no income tax is required.
References 1
In September of 20 16, the State Finance Bureau and State Taxation Administration of The People's Republic of China issued Article 3 of the Notice on Improving the Income Tax Policy for Equity Incentives and Technology Shares: From September of 20 16 to September of 1 2006, individuals or enterprises can choose the preferential tax deferred policy for technology shares, and the investment shares can be temporarily exempted from taxation. When deferring to equity transfer is allowed, it is based on the difference between the original value of technology and reasonable taxes and fees. At the same time, the invested enterprise is allowed to enter the account according to the evaluation value when the technological achievements become shares, and amortize and deduct them before the enterprise income tax.
Reference 2
Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Individual Income Tax Policy for Personal Non-monetary Assets Investment Caishui [2015] No.41:III. Individuals shall report and pay taxes to the competent tax authorities within 15 days of the month following the taxable behavior of non-monetary assets investment. If taxpayers have difficulty in paying taxes in one lump sum, they can reasonably determine the installment payment plan and report it to the competent tax authorities for the record, and pay individual income tax in installments within no more than five calendar years (inclusive) from the date of the above taxable behavior.
Is there any investment ratio limit for my patented technology?
answer
2065438+The new company law, which came into effect on March 1 2004, abolished the restriction on the proportion of intangible assets. This means that it is completely legal for individuals to increase their capital and shares with intellectual property rights, which can account for 100% of the registered capital. The state strongly encourages technological innovation and encourages individuals to turn technological achievements into commercial uses.
According to the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Reform of Business Tax to VAT (Caishui [2016] No.36), the provisions on the transition policy of the pilot reform of business tax to VAT, taxpayers providing technology transfer, technology development and related technical consultation and technical services can be exempted from VAT.