The state has corresponding preferential policies for all walks of life, especially for various types of enterprises that are now resuming work and production. Today we will talk about the issue of tax payment for technology transfer by resident enterprises, and Shenzhen Let’s find out together on the empty network.
(1) Scope of technology transfer by resident enterprises
The scope of technology transfer by resident enterprises includes the transfer of patented technology, computer software copyrights, integrated circuit layout design rights, new plant varieties, New varieties of biomedicine and other technologies.
(2) Case Analysis
The accounting profit of resident enterprise A last year was 42 million yuan, of which the technology transfer income that qualified for income tax reduction and exemption was 8 million yuan. If there are no other taxes Question, if the corporate income tax rate is 25%, how many thousand yuan should Enterprise A pay in corporate income tax last year?
Analysis:
1. This question mainly examines the issue of tax payment on technology transfer by resident enterprises;
2. Technology transfer by resident enterprises shall not exceed RMB 500. The portion of RMB 10,000 is exempt from corporate income tax, and the portion exceeding RMB 5 million is subject to half the corporate income tax;
3. The corporate income tax that resident enterprise A should pay is = [4200-80 (800- 500)*50%]*25%=34.375 million yuan
(3) What is the difference between resident enterprises and non-resident enterprises
Resident enterprises refer to enterprises established in accordance with the law within the territory of China or A non-resident enterprise is an enterprise established overseas but with an actual management agency within the country; a non-resident enterprise refers to an enterprise established overseas and with a management agency not located in China, but with an establishment within the country, or an enterprise established overseas with no management agency within the country. There are no institutional establishments, but there are companies with domestic income.