First, how to calculate the stamp duty on technology contracts
Technology contracts, including technology development, transfer, consulting and service contracts, shall be subject to stamp duty at the rate of three ten thousandths of the contract amount.
1. Technology transfer contract includes patent right transfer contract, patent application right transfer contract, patent implementation 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.
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" 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 items applicable to processing contracts and construction engineering survey and design contracts are at a tax rate of five ten thousandths.
2. When will the contract stamp duty be paid?
The contract stamp duty shall be paid when the sales contract is signed. Units that pay stamp duty shall report quarterly, and submit the stamp duty declaration form or supervision representative report form to the local tax authorities within ten days after the end of each quarter. Stamp duty taxpayers who only handle tax registration, such as organs, organizations, military units and schools, may declare the tax of the previous year to the local tax authorities before the end of January next year.
The tax payment period of stamp duty shall be stamped and paid when the stamp duty taxable certificate is established and collected. The unit that implements the consolidated payment of stamp duty shall pay the stamp duty for a maximum period of no more than one month.
3. What is the tax basis of contract stamp duty?
According to the current stamp duty policy, the purchase and sale contracts include contracts of supply, pre-purchase, purchase, combination and cooperation of purchase and sale, adjustment, compensation, barter, etc. The taxable amount of the purchase and sale contracts is calculated and levied according to three ten thousandths of the purchase and sale amount recorded in the contracts. Stick stickers according to the quantity recorded in the contract. If the purchase and sale contract lists both the tax-included amount and the tax-excluded amount of the purchased goods, the decal shall be applied according to the highest amount.
The sales revenue and purchase amount of industrial and commercial enterprises refer to the sales revenue and purchase amount directly related to the production and operation of enterprises. Among them, sales revenue refers to the money collected by enterprises for selling products (commodities), and purchase amount refers to the amount paid by enterprises for purchasing. When sales return or purchase return occurs, the current sales revenue or purchase amount can be offset. Stamp duty on the sales contract shall be paid by the buyer and the seller when signing the sales contract. If the contract needs to be invoiced, it can be paid together with the invoice. If not, the company's finance department has calculated the tax amount and went to the tax bureau to buy and paste it.
Taxpayers can be divided into contractors, bookkeepers, pawn shops, recipients and users according to the differences in bookkeeping, collection and use of taxable vouchers.