1. Tax exemption for technical consultation and services related to technology transfer.
In the process of technology transfer, it is often accompanied by technical consultation and technical service activities related to technology transfer, which are crucial to the success of technology transfer. Like technology transfer, technical consultation and service are also one of the productive services advocated by the state. According to the provisions of Caishuizi No.273 and Caishuizi No.2011,whether the income obtained from technical consultation and service can enjoy the preferential tax-free policy of business tax or value-added tax after the "VAT reform" should meet two conditions: First, the technical content is closely related to the technology transfer, which belongs to the after-sales service of technology transfer. Second, formally, the price of this part of technical consultation or service and the price of technology transfer are on the same invoice. Only technical consulting and services that meet the above two conditions can enjoy the tax exemption policy.
2. On the value-added tax preference for the technology transferor to purchase R&D equipment.
In the process of technology research and development, the technology transferor often buys some valuable research equipment, and the price of these equipment includes value-added tax. If the technology transferor is an enterprise or institution specializing in technology research and development, before the "VAT reform", as a taxpayer of business tax, the value-added tax paid for the purchase of equipment cannot be deducted as input tax; After the pilot of "VAT reform", as a VAT taxpayer exempted from VAT, the VAT paid for purchasing equipment cannot be deducted as input tax. Therefore, for companies or institutions specializing in R&D and technology transfer, if they need to buy a large number of R&D equipment in the process of R&D, the burden of value-added tax will be great.
Second, the technology transfer enterprise income tax preference analysis
1. Preferential tax policies for technology transfer
Different from the tax exemption policy of business tax and value-added tax after the "camp reform", not all income tax concessions from technology transfer are reduced or exempted. According to the "Regulations on the Implementation of the Enterprise Income Tax Law", the exemption or reduction of enterprise income tax for qualified technology transfer income means that in a tax year, the part of technology transfer income of resident enterprises that does not exceed 5 million yuan is exempted from enterprise income tax; Corporate income tax will be levied at half the amount exceeding 5 million yuan.
According to the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Reduction and Exemption of Enterprise Income Tax from Technology Transfer (Guo 20092 12) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Issues Concerning Enterprise Income Tax Policies for Technology Transfer of Resident Enterprises (Cai Shui 201010), the preferential policies for technology transfer enterprises mainly include
(1) subjects who can enjoy preferential income tax policies for technology transfer. According to the document No.2009212, the subjects who can enjoy the preferential income tax policy for technology transfer refer to taxpayers, that is, enterprises established in China according to law, or enterprises established according to the laws of foreign countries (regions) but with actual management institutions in China, in which the actual management institutions refer to the institutions that implement substantive and comprehensive management and control over the production and operation, personnel, accounts and property of enterprises. Non-resident taxpayer does not enjoy the preferential tax policy stipulated in document No.2009212, but enjoys the preferential tax rate of 10%. In addition, the subject enjoying the preferential income tax policy for technology transfer refers to the taxpayer of enterprise income tax, excluding sole proprietorship enterprises and individual joint ventures.
(2) Enjoy a full range of technology transfer and preferential tax policies. The scope of technology transfer right that can enjoy preferential tax policies refers to the ownership of technology transfer by resident enterprises or the exclusive license to use technology for more than 5 years (including 5 years).
(3) The scope of technology transfer. According to the provisions of Caishui No.201011,the technology transfer objects that can enjoy preferential tax policies include patented technology, computer software copyright, integrated circuit layout design right, new plant varieties, new biomedical varieties 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 addition, although the above-mentioned technology transfer scope does not specifically mention technical secrets, technical secrets are an important storage form of technological innovation achievements of enterprises and one of the important intellectual property assets of enterprises. Judging from the technical intellectual property rights listed in Caishui No.20101,the transfer of technical secrets should also fall within the preferential scope of technology transfer income tax.
(4) The formal requirements and review provisions of technology transfer. A written technology transfer contract shall be signed for technology transfer enjoying preferential income tax policies. Moreover, domestic technology transfer must be recognized and registered by the scientific and technological departments at or above the provincial level, cross-border technology transfer must be recognized and registered by the commercial departments at or above the provincial level, and technology transfer involving financial support must be approved by the scientific and technological departments at or above the provincial level. In addition, resident enterprises do not enjoy the preferential policy of enterprise income tax reduction and exemption for technology transfer if they obtain the income from technology transfer whose export is prohibited or restricted.
(5) The tax incentives for technology transfer of related parties are restricted. According to the provisions of Caishui No.201011,if the total share of technology transfer income obtained by resident enterprises from related parties reaches 100% directly or indirectly, they will not enjoy the preferential policy of reducing enterprise income tax on technology transfer.
2. Preferential tax policies for technology transfer
Preferential income tax policies for technology transferee mainly refer to the relevant provisions on the addition and deduction of technology transferee's expenses. Patent, non-patent technology, software copyright, etc. The intangible assets purchased by the technology transferee can usually be recognized as the transferee, and the amortization expenses of the intangible assets can be deducted from the enterprise income tax of the transferee. The preferential tax policy mainly lies in whether the amortization expenses of these intangible assets can be added or deducted. According to the Detailed Rules for the Implementation of the Enterprise Income Tax Law, "If the research and development expenses incurred by enterprises for developing new technologies, new products and new processes have not formed intangible assets and are included in the current profits and losses, they shall be deducted according to 50% of the research and development expenses on the basis of actual deduction according to regulations; Where intangible assets are formed, they shall be amortized according to 150% of the cost of intangible assets ". According to the above provisions, whether the technology transfer fee paid by the technology transferee can be deducted mainly depends on whether the technology introduction is aimed at developing new technologies, new products and new processes. If yes, the expenses incurred or intangible assets formed can be increased by 50% plus deduction; If not, you can't enjoy the preferential policy of fee plus deduction.
Thirdly, it analyzes the incentive effect of personal income tax on technology transfer.
At present, there is no clear preferential income tax policy on technology transfer for taxable subjects such as natural persons, sole proprietorship enterprises and partnership enterprises to which personal income tax is applicable. Therefore, individual income tax should be paid in accordance with the provisions of income from property transfer or royalties. At present, there is no relevant preferential policy to add and deduct the technology transfer fee paid by the sole proprietorship enterprise and partnership enterprise as the technology transferee. In addition, as the inventor of the service invention, the unit will be rewarded with personal income tax for the technology transfer fee obtained after the service invention is transferred.