1. According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Improving Income Tax Policies Related to Equity Incentives and Technology Shareholdings" (Caishui [2016] No. 101): "3. Selective implementation of investment in technological achievements Preferential tax policies
(1) If an enterprise or individual invests in a domestic resident enterprise with technological achievements, and all the consideration paid by the invested enterprise is stocks (rights), the enterprise or individual may choose to continue to pay the current relevant tax rate Policy implementation, you can also choose to apply the preferential tax deferred policy
If you choose the deferred tax policy for investment in technological achievements, after filing with the competent tax authority, you can temporarily pay no tax for the current investment period, and it is allowed to be deferred until. When transferring equity, income tax will be calculated and paid based on the difference between the equity transfer income minus the original value of the technical achievements and reasonable taxes.
(2) Enterprises or individuals who choose to apply any of the above policies are allowed to be invested. Enterprises record technological achievements based on the appraised value at the time of investment and amortization is deducted before corporate income tax.
(3) Technical achievements refer to patented technologies (including national defense patents), computer software copyrights, and integrated circuit layouts. Exclusive design rights, new plant variety rights, new biomedical varieties, and other technological achievements determined by the Ministry of Science and Technology, the Ministry of Finance, and the State Administration of Taxation
(4) Investment in technological achievements refers to taxpayers. The act of transferring ownership of technological achievements to an invested enterprise and obtaining shares (rights) of the enterprise
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6. This notice is from September 2016. It will take effect on the 1st. ”
2. According to the Announcement of the State Administration of Taxation on the Collection and Administration of Income Tax on Equity Incentives and Technology Investments (State Administration of Taxation Announcement No. 62, 2016): “2. Regarding the Collection and Administration of Corporate Income Tax. Questions
(1) If you choose to apply the deferred tax policy in the "Notice", you should invest in the ownership of technological achievements for a resident enterprise that implements audit collection.
(2) The enterprise shall apply for deferral. If there is a tax deferred policy, the relevant content should be filled in the "Technological Achievements Investment and Shareholding Enterprise Income Tax Deferred Tax Filing Form" (Annex 5) when the first prepayment declaration is completed after the investment is completed.
(3) Enterprises. If investment in technological achievements is accepted and the assessed value of the technological achievements is obviously unreasonable, the competent tax authorities have the right to make adjustments.”