1. Technology transfer contracts include: patent right transfer contract, patent application right transfer contract, patent exploitation license and non-patented technology transfer contract.
Among them, the contract concluded between the transfer of patent application right and the transfer of non-patented technology is subject to the tax item of "technology contract", and the tax rate is three ten thousandths; Contracts and documents signed by the patent transfer and patent licensing office shall be subject to the tax item of "property right transfer documents", and the tax rate shall be five ten thousandths.
2. A technical consultation contract is a technical contract concluded by the parties on the analysis, demonstration, evaluation, prediction and investigation of relevant projects. The tax item of "technical contract" is applicable, and the tax rate is three ten thousandths.
As for general laws and regulations, accounting and auditing, etc., they are not technical consultations, and their contracts are not stamped.
3. The taxation scope of technical service contracts includes: technical service contracts, technical training contracts and technical intermediary contracts. The tax item of "technical contract" shall be applied, and the tax rate shall be three ten thousandths.
A technical service contract is a technical contract concluded by one party entrusting another party to solve a specific technical problem.
Contracts concluded by conventional means or general processing, repair, repair, advertising, printing, surveying and mapping, standardized testing and survey and design for the purpose of production and operation are not technical service contracts. The tax items of processing contract and construction engineering survey and design contract are applicable, and the tax rate is 0.5 ‰.
A technical training contract is a technical contract in which one party entrusts the other party to provide technical guidance and professional training to designated professional and technical personnel.
Contracts concluded for employees' various vocational training, cultural study and amateur education are not technical training contracts and do not need to be stamped.
Tax scope of stamp duty
The current stamp duty is only levied on the vouchers listed in the Provisional Regulations on Stamp Duty, and the unlisted vouchers are not taxed. The specific scope of taxation is as follows:
(1) purchase and sale contract.
(2) Processing contract.
(3) Survey and design contract for construction projects.
(4) Construction and installation project contract.
(5) Property lease contract.
(6) Contracts of carriage of goods.
(7) warehousing contract.
(8) loan contract.
(9) Property insurance contracts.
(10) technology contract.
Do I need to pay stamp duty on the design service contract? The national stamp duty is aimed at specific contracts and tax items, not all businesses that sign contracts need to pay stamp duty, and the design service contracts of enterprises do not belong to the scope of national stamp duty taxation. Related accounting treatment can refer to our introduction in the above article.