1. Is it necessary to file the technical contract?
Technical contracts must be put on record, and both parties who sign technical contracts need to put on record. The specific process is:
(A) the seller user registration
The buyer shall register with the registration authority or register by himself with real and valid documents. The seller who applies for accreditation registration for the first time needs to register in Guangdong Science and Technology Business Integrated Management System, upload the legal person certificate, business license and enterprise information form, and choose the registration point of technology contract accreditation to declare.
(2) Online declaration and registration
According to the contents of the technology contract, the seller can log in with the user name and password in the technology contract registration business system of Guangdong Science and Technology Business Integrated Management System, fill in the Registration Application Form and submit it, or register with a selective technology contract identification and registration agency.
(3) Submit the contract text
The seller shall submit the technical contract and other attachment materials to the selected technical contract registration agency for review according to the requirements of the application materials. Note: Anyone who designs a patent technology contract shall directly apply to Guangzhou Representative Office of China National Intellectual Property Administration Patent Office for confirmation and registration.
(4) Examination and registration
The registrar refers to the seller's online "application for registration" and examines, confirms registration and seals according to the contract text materials submitted by the seller, and issues a registration confirmation certificate. (sealed by the municipal registration agency in the first instance, and sent to the science and technology department for examination and seal)
(5) The seller applies for tax reduction or exemption.
The seller shall go through the formalities of tax exemption or tax refund with the approved technical contract confirmation registration certificate (see the Manual of Bonded Procedures) at the tax department where the enterprise is located.
Two, technology contracts enjoy preferential tax policies.
(a) in line with the technology development (commissioned development, cooperative development) contract, technology transfer (patent application right, patent right, patent license, technical secrets) contract, you can enjoy the technology transaction amount exempted from 5% business tax.
(2) Exemption or reduction of technology transfer income; The part that does not exceed 5 million yuan in a tax year shall be exempted from enterprise income tax; Corporate income tax will be levied at half the amount exceeding 5 million yuan.
(3) For technical consultation and technical services related to technology transfer and technology development, the transferor provides technical consultation and technical services to help the entrusted party (the entrusting party) master the transferred (or entrusted) technology according to the provisions of the technology development contract. Therefore, the price of this part of technical consultation and technical services is written on the same invoice as the price of technology transfer (or development), which can be exempted from 5% business tax.
Three, the technical contract registration materials to be submitted
(1) The seller's main certification materials: legal person certificate (photocopy) or my ID card (foreigners can use passports).
(2) The original of the valid contract and all its annexes (one original and one copy respectively) shall be signed and sealed completely and effectively with clear handwriting. Use the model contract text printed by the Ministry of Science and Technology and stamp the stamp duty.
(three) the financial budget list (expense list) of the approved technical income.
(4)
The registration of foreign-related contracts shall provide the contract text (foreign language contracts shall be translated into Chinese with the original foreign language contracts attached), the technology import contract registration certificate of MOFTEC, the data sheet of technology import contracts, the power of attorney of both parties and the business license (photocopy).
(five) the patent technology transfer contract:
1, one original and one copy of the contract;
2 contract registration application form and information form;
3. The original power of attorney of the entrusted agent;
4. A copy of the agent's ID card;
5. A copy of the invoice of the contract amount;
6. Relevant certificates.
For the specific situation of technical contract filing, it is necessary to deal with it strictly according to the actual contract content, especially the specific situation of the pattern. It is also necessary to submit the prescribed materials for legal review, and only when the prescribed conditions are met can both parties legally deal with it.