Technology transfer fees, that is, the fees paid by enterprises for purchasing or using proprietary technology, include: first, the actual expenses incurred in negotiating and executing technology trade contracts; Second, the transferor's royalty income. The technology transfer fee belongs to the category of camp reform, and the general taxpayer of value-added tax applies the tax rate of 6% when issuing the invoice of technology transfer fee.
Can technology transfer income be used as the deduction base of the three expenses?
Technology transfer refers to the behavior that the transferor transfers the ownership and use right of patented technology and non-patented technology to others with compensation.
The income from technology transfer refers to the income obtained by units and individuals from the transfer of patented technology, computer software, copyright, layout design rights of integrated circuits, new varieties of plants, new varieties of biomedicine and other technology ownership or use rights recognized by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Whether technology transfer income can be used as the deduction base for calculating business hospitality, advertising fees and business publicity fees (hereinafter referred to as "hospitality and publicity fees") is a concern of tax cadres and taxpayers. The following is an analysis and example from two aspects: accounting regulations and tax policies.
Accounting regulations
"Guidelines for the Application of Accounting Standards for Business Enterprises No.6-Intangible Assets" stipulates that intangible assets mainly include patents, non-patented technologies, trademarks, copyrights, land use rights, franchises, etc.
Article 42 of the Accounting Standards for Small Enterprises stipulates that the net amount of disposal income after deducting its book value and related taxes and fees shall be included in non-operating income or non-operating expenses. The book value of intangible assets mentioned in the preceding paragraph refers to the amount of intangible assets after deducting accumulated amortization.
Article 48 of the Accounting Standards for Business Enterprises stipulates that when an enterprise sells intangible assets, the difference between the price and the book value of the intangible assets shall be included in the current profits and losses. The rental income of intangible assets leased by an enterprise shall be recognized in accordance with the relevant income recognition principles of this system; At the same time, confirm the related expenses of renting intangible assets.
Tax regulations
The Supplementary Notice of State Taxation Administration of The People's Republic of China on Annual Tax Return of Enterprise Income Tax (Guo [2008]1081No.) stipulates that the annual tax return of enterprise income tax (Class A) should fill in the attached table 1 (1) income statement. Line 6 "Transfer of the right to use assets" shall include the royalty income obtained from the transfer of the right to use intangible assets (such as trademark rights, patents, proprietary technology rights, copyrights, franchises, etc.). ) and rental income from rental accounting of fixed assets, intangible assets and investment real estate with leasing as the basic business.
/kloc-line 0/7 "non-operating income" means the amount of income obtained by taxpayers that is not directly related to production and operation. (4) Line 21"Income from the sale of intangible assets" means the amount of net income obtained by taxpayers from the disposal of intangible assets.
The total operating income in line 2 of the schedule 1 (1) income list includes the income from main business and other business, in which the income from main business includes Article 6 "Transfer of the right to use assets"; Line 17 "non-operating income" includes line 2/kloc-0 "income from the sale of intangible assets".
If the technology transfer income obtained from the transfer of the right to use intangible assets belongs to the main business income, it can be used as the base for calculating the pre-tax deduction limit of hospitality and publicity expenses; If the ownership of intangible assets is transferred, the income from technology transfer shall belong to non-operating income, and shall not be used as the base for calculating the pre-tax deduction limit of hospitality and publicity expenses.
The answer to the tax rate of technology transfer fee comes here first. Value-added tax on technology transfer of the company can also be exempted if it meets the requirements. Therefore, after issuing this transfer invoice, the financial department can also see if it is within the scope of VAT exemption. Those who meet the tax exemption conditions can apply for tax exemption according to law, which can reduce a lot of taxes and fees for the company.