How to calculate the income from technology transfer?
According to the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning the Reduction and Exemption of Enterprise Income Tax on Technology Transfer (Guoshuihan [2009] No.212):
Eligible technology transfer income can be calculated according to the following formula:
Technology transfer income = technology transfer income-technology transfer cost related taxes and fees
The technology transfer income in the calculation formula of technology transfer income refers to the price obtained by the parties after performing the technology transfer contract, excluding non-technical income such as sales or transfer of equipment, instruments, spare parts and raw materials; The cost of technology transfer refers to the balance of intangible assets tax basis after deducting the amortization deduction calculated according to regulations during the use of assets; Relevant taxes and fees refer to all taxes and fees, contract signing fees, attorney fees and other related expenses actually incurred in the process of technology transfer except enterprise income tax and allowable deduction of value-added tax.
What is eligible technology transfer income?
According to the relevant provisions of the "Regulations on the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)", the exemption or reduction of enterprise income tax for qualified technology transfer income means that the part of technology transfer income of resident enterprises within a tax year does not exceed 5 million yuan is exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
In addition, according to the relevant provisions of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Enterprise Income Tax Policies for Technology Transfer of Resident Enterprises (Caishui [2010]11No.), technology transfer specifically refers to the transfer of patented technology, computer software copyright, layout design rights of integrated circuits, new plant varieties and biomedicine.
Do I need to pay taxes on technology transfer income?
I. value-added tax
Taxpayers who provide qualified technology transfer, technology development and related technical consultation and technical services enjoy preferential treatment of exemption from value-added tax. When applying for exemption from value-added tax, a written contract for technology transfer and development should be held to the provincial science and technology department where the taxpayer is located for identification, and the relevant written contract and the audit opinions of the science and technology department should be submitted to the competent tax authorities for future reference.
Policy basis: Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36), Annex 3, Transitional Policy Provisions on Changing Business Tax to VAT.
Two. business income tax
Is it necessary to pay enterprise income tax on the income from technology transfer? The income from technology transfer obtained by transferring the non-exclusive licensing right of resident enterprises for more than 5 years (including 5 years) may be exempted or reduced from enterprise income tax. Among them, if the annual technology transfer income of resident enterprises does not exceed 5 million yuan, it is allowed to be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
Policy basis: Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Extending the Pilot Tax Policy of National Independent Innovation Demonstration Zone to the Whole Country (Caishui [2065 438+05] 1 16).