Technology transfer income refers to the price obtained after the parties perform the technology transfer contract, excluding non-technical income such as sales or transfer of equipment, instruments, spare parts and raw materials. Income from technical consultation, technical service and technical training which are inseparable from technology transfer projects shall not be included in technology transfer income.
1. The subject of technology transfer enjoying preferential treatment is the resident enterprise stipulated in the Enterprise Income Tax Law;
2. Technology transfer falls within the scope stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China;
3, domestic technology transfer by the provincial science and technology department is responsible for;
4. The technology transferred to foreign countries is recognized by the commercial departments at or above the provincial level;
5. Other conditions stipulated by the competent tax authorities in the State Council.
Legal basis:
"Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)" Article 90 The exemption or reduction of enterprise income tax on qualified technology transfer income mentioned in Item (4) of Article 27 of the Enterprise Income Tax Law refers to the exemption of enterprise income tax on the part where the technology transfer income of resident enterprises does not exceed 5 million yuan in a tax year; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.