How to pay taxes on technical services purchased from abroad?

Technology transfer contract includes patent right transfer contract, patent application right transfer contract, patent license and non-patented technology transfer contract. Among them, the contract concluded by 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.

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" shall be applied, and the tax rate shall be three ten thousandths. 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 in which one party entrusts another party to solve a specific technical problem. Contracts concluded for general processing, repair, repair, advertising, printing, surveying and mapping, standardized testing, survey and design for the purpose of production and operation are not technical service contracts.

The tax to be paid when signing a technology contract with an overseas company depends on the specific circumstances:

Signing a technical contract in China:

Article 1 of the Provisional Regulations on Stamp Duty: All units and individuals who sign the books listed in this Ordinance and receive vouchers within the territory of People's Republic of China (PRC) are taxpayers of stamp duty and shall pay stamp duty in accordance with the provisions of this Ordinance.

Article 2 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty: The vouchers listed in this Ordinance as mentioned in Article 1 of the Regulations are legally effective vouchers in China and are protected by the laws of China. The above documents, whether in China or abroad, shall be affixed with decals as required.

To sum up, technology contracts signed in China must pay stamp duty in China.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 14 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty stipulates that the decals on book stands or receipts mentioned in Article 7 of the Regulations refer to the decals when signing contracts, setting up account books, opening account books and obtaining licenses. If the contract is signed abroad, it should be applied at home.

The Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Interpretation and Provisions of Certain Specific Issues on Stamp Duty stipulates that "contracts signed abroad shall be applied at home", which means that it is not convenient to apply for decals when contracts listed in the Provisional Regulations on Stamp Duty are signed abroad. Therefore, you need to apply for decals when you bring them into China.