Technical consultation and technical services related to technology transfer and technology development refer to the technical consultation and technical services provided by the transferor (or the trustee) to help the transferee (or the entrusting party) master the transferred (or entrusted) technology according to the provisions of the technology transfer or technology development contract. The price of this part of technical consultation and technical services should be invoiced on the same invoice as the price of technology transfer or technology development.
When applying for exemption from value-added tax, pilot taxpayers must hold a written contract for technology transfer and development, go to the provincial science and technology department where the taxpayer is located for identification, and report the relevant written contract and the audit opinion of the science and technology department to the competent tax authorities for future reference.
Technology transfer income refers to the price obtained after the parties perform the technology transfer contract, excluding non-technical income such as sales or transfer of equipment, instruments, spare parts and raw materials. Income from technical consultation, technical service and technical training which are inseparable from technology transfer projects shall not be included in technology transfer income.
Relevant taxes and fees refer to the relevant taxes and fees actually incurred in the process of technology transfer, including taxes and surcharges, contract signing fees, attorney fees and other related expenses other than enterprise income tax and allowable deduction of value-added tax.
Technology transfer refers to the transfer of the ownership or use right of patented technology and non-patented technology owned by the transferor to others for compensation; Technology development refers to the behavior of developers entrusted by others to research and develop new technologies, new products, new processes or new materials and their systems.