1. What conditions do the applicable enterprises need to meet?
1. Starting time: 65438+ 10/from 2020, qualified technology transfer.
2. Conditions for transfer: The proprietary technology of the transferred technology refers to patents, exclusive rights of computer software copyright protected by Korean patents, layout design rights, new varieties of plants, new varieties of biomedicine and other technologies determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, in which patents are the exclusive rights enjoyed by the obligee for inventions including inventions, utility models and designs according to law.
2. How to deal with this proposal:
The preferential items enjoyed by enterprises shall be determined and declared independently by enterprises, and relevant information shall be enjoyed for future reference. Enterprises should judge whether they meet the conditions stipulated in preferential projects according to their own operating conditions and relevant tax regulations. Those who meet the requirements can remember to calculate their own tax relief when they are in declare in advance, and enjoy tax concessions by filling out the enterprise income tax return.
Three. Keep the information list for future reference.
1. Proof of transfer of technical property rights;
2. Domestic technology transfer of enterprises:
(1). Technology transfer contract
(2) registration certificate of technical contract
(3) Relevant information on the collection, distribution and calculation of technology transfer income.
(4) Proof of actual payment of relevant taxes and fees.
3. Enterprises transfer technology to foreign countries:
(1). Copy of technology export contract
(2). Technology export contract registration certificate or technology export license
(3) Data sheet of technology export contract
(4) Relevant information on the collection, distribution and calculation of technology transfer income.
(5) Proof of actual payment of relevant taxes and fees.
(6) Review opinions issued by relevant departments according to the Catalogue of Technologies Prohibited or Restricted from Export in China issued by the Ministry of Commerce and the Ministry of Science and Technology.
4. The transfer of technology ownership, its cost; Where the right to use is transferred, the intangible assets shall be amortized;
5. Equity relationship between the two parties in the year of technology transfer.
legal ground
Enterprise income tax law of People's Republic of China (PRC) (revised on 20 18).
Article 27 The following income of an enterprise may be exempted from or reduced from enterprise income tax:
(1) Income from agriculture, forestry, animal husbandry and fishery projects;
(two) the investment and operating income of public infrastructure projects supported by the state;
(three) income from engaging in qualified environmental protection, energy saving and water saving projects;
(4) Income from qualified technology transfer;
(5) Income as stipulated in the third paragraph of Article 3 of this Law.
Regulations of People's Republic of China (PRC) Municipality on the Implementation of Enterprise Income Tax Law (revised 20 19).
Article 90 Exemption or reduction of enterprise income tax on qualified technology transfer income mentioned in Item (4) of Article 27 of the Enterprise Income Tax Law means that the part of technology transfer income of resident enterprises that does not exceed 5 million yuan in a tax year shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.