The stamp tax rate for technology contracts is 0.3‰ based on the stated amount.
The Interim Regulations on Stamp Duty of the People's Republic of China stipulate that technology contracts include technology development, transfer, consulting, service and other contracts, and stamp tax should be paid at three ten thousandths of the amount stated in the contract. Guoshui Di [1989] No. 34 stipulates the scope of technology contracts, as well as the tax items and tax rates applicable to stamp duties as follows:
1. Technology transfer contracts include: patent rights transfer contracts, patent application rights transfer contracts, Patent implementation license and non-patent technology transfer contracts.
Among them, contracts written for the transfer of patent application rights and non-patented technology transfers are subject to the tax category of "technology contract", with a tax rate of 3/10,000; contracts and documents written for the transfer of patent rights and patent implementation licenses are applicable According to the documents, the tax item "property transfer documents" shall be applied, with a tax rate of 0.05%.
2. A technical consulting contract is a technical contract entered into by the parties regarding the analysis, demonstration, evaluation, prediction and investigation of relevant projects. The "technical contract" tax item should be applied, with a tax rate of 3/10,000.
As for general consultation on laws, regulations, accounting, auditing, etc., it does not belong to technical consultation, and the contracts signed are not stamped.
3. The scope of taxation for technical service contracts includes: technical service contracts, technical training contracts and technical intermediary contracts. The "technical contract" tax item should be applied, with a tax rate of 3/10,000.
A technical service contract is a technical contract entered into by one party entrusting the other party to solve relevant specific technical problems.
Contracts written for general processing, repair, renovation, advertising, printing, surveying and mapping, standardized testing, survey, and design by conventional means or for production and business purposes are not technical service contracts. The tax items for processing contracting contracts and the tax items for construction project survey and design contracts shall be applied, with a tax rate of 0.5%.
A technical training contract is a technical contract entered into in which one party entrusts the other party to provide technical guidance and professional training for designated professional and technical personnel for a specific project.
Contracts concluded for various vocational training, cultural studies, and amateur employee education are not technical training contracts and do not bear stamps.