1. Preferential policies enjoyed by technology transfer contracts Technology transfer contracts: Within a tax year, if a resident enterprise’s income from technology transfer does not exceed 5 million yuan, it will be exempt from corporate income tax; if it exceeds 5 million yuan, it will be reduced by half Collect corporate income tax. The scope of technology transfer: includes the transfer of patented technology, computer software copyrights, integrated circuit layout design rights, new plant varieties, new biomedical varieties, and other technical policies determined by the Ministry of Finance and the State Administration of Taxation. Notice on Issues Relating to the Reduction and Reduction of Enterprise Income Tax on Income from Technology Transfer" (Guo Shui Han No. 2009212), Article 27, Item (4) of the Enterprise Income Tax Law; Article 90, Chapter 4, of the Implementation Regulations of the Enterprise Income Tax Law; "About Notice of the Ministry of Finance and the State Administration of Taxation on Corporate Income Tax Policy Issues Regarding the Technology Transfer of Residential Enterprises" No. 111 [2010] of the Ministry of Finance and the State Administration of Taxation
2. Pre-tax super deduction for R&D expenses_Ju Carder No. 2015119) Pre-tax super deduction for R&D expenses of technology-based small and medium-sized enterprises. Development of technology-based small and medium-sized enterprises The R&D expenses actually incurred in R&D activities, if they do not form intangible assets and are included in the current profits and losses, will be deducted based on the actual amount in accordance with the regulations. During the period from January 1, 2017 to December 31, 2019, the actual amount incurred will be calculated. 75% of the cost will be deducted before tax; if intangible assets are formed, 175% of the cost of the intangible assets will be amortized before tax during the above period. 3. If it is recognized as a high-tech enterprise_; High-tech enterprise tax preferential policies for enterprises recognized as high-tech enterprises: 1. Corporate income tax is levied at a reduced rate of 15%. 2. Enjoy financial subsidies from provinces, cities, districts and counties. 3. As an intangible asset, it can play a key role in financing, mergers and acquisitions, and listing processes. 4. Improve the level of corporate bidding qualifications and have obvious advantages when bidding for major projects. 5. The part of employee education expenditures that does not exceed 8% of total wages and salaries shall be deducted from the taxable income of corporate income tax; the part exceeding 8% shall be allowed to be carried forward for deduction in subsequent tax years.