The technology transfer fee is subject to VAT at the rate of 6%;
Issue special or ordinary VAT invoices.
The collection rate of small-scale taxpayers is 3%, and ordinary VAT invoices are issued;
You can also apply to the tax authorities for issuing special invoices.
In addition, we must pay the corresponding urban construction tax, education surcharge and local education surcharge.
The standard of technology transfer fee stipulated in the contract is generally calculated according to a certain proportion of the income from using a non-patented technology and paid in each income period;
By paying the technology transfer fee, you can only get the right to use, but you don't have ownership;
The technology transfer fee paid by the enterprise should be directly included in the management fee when actually paid, rather than included in the intangible assets and production costs.
Technology transfer can be divided into four basic types:
Transfer of patent right and patent application right;
Patent licensing and transfer of non-patented technology