The business activities of transferring the ownership or use right of patented or non-patented technologies belong to technology transfer services and belong to the tax items of research and development and technical services.
Royalties:
Royalty is a comprehensive concept, which does not refer to a franchise that needs paid use, but a right. Most of these rights belong to intellectual property rights (except non-patented technology). After all, intellectual property rights are the main force of rights that can be used for compensation and traded legally in modern society.
Change business tax to value-added tax:
Changing business tax to value-added tax, referred to as changing business tax to value-added tax, refers to changing taxable items that previously paid business tax to value-added tax. The biggest feature of camp reform is to reduce double taxation, which can promote the society to form a better virtuous circle and help enterprises reduce tax burden.
Value-added tax only pays taxes on the value-added part of products or services, which reduces the link of repeated tax payment. This is an important decision made by the CPC Central Committee and the State Council according to the new situation of economic and social development and the overall arrangement of deepening reform. The purpose is to speed up the reform of the fiscal and taxation system, further reduce corporate taxes, mobilize the enthusiasm of all parties, promote the development of service industries, especially high-end service industries such as science and technology, promote the upgrading of industry and consumption, foster new kinetic energy, and deepen supply-side structural reform.