The technology transfer income of scientific research institutions will continue to be exempted from business tax, and the technology transfer income of colleges and universities will be exempted from business tax from 1 May 19991. The income from technical services obtained by scientific research institutions and institutions of higher learning from technical achievements transfer, technical training, technical consultation, technical services and technical contracting in various industries is temporarily exempted from enterprise income tax.
Second, analysis
Scientific and technical personnel refer to those who have made important contributions to the completion or transformation of scientific and technological achievements in their posts in non-profit scientific research institutions and universities. Non-profit scientific research institutions and universities should publicize the list of relevant scientific and technological personnel and related information except the transformation of national defense patents. Specific publicity measures shall be formulated by the Ministry of Science and Technology in conjunction with the Ministry of Finance and State Taxation Administration of The People's Republic of China. Scientific and technological achievements refer to patented technology, copyright of computer software, exclusive right of integrated circuit layout design, right of new plant varieties, right of new biomedical varieties, and technological achievements recognized by Ministry of Science and Technology, Ministry of Finance and State Taxation Administration of The People's Republic of China. The transformation of scientific and technological achievements refers to the transfer or license of scientific and technological achievements by non-profit scientific research institutions and universities. Cash reward refers to the cash reward given to scientific and technological personnel by non-profit scientific research institutions and universities within 3 years and 36 months after obtaining the benefits of scientific and technological achievements.
3. What are the new preferential tax policies for the transformation of scientific and technological achievements?
In order to encourage scientific research institutions, universities and their scientific and technological personnel to research and develop high-tech, transform scientific and technological achievements and develop high-tech industries, the Ministry of Science and Technology, State Taxation Administration of The People's Republic of China and other ministries and commissions have recently formulated "Several Provisions on Promoting the Transformation of Scientific and Technological Achievements". Among them, the preferential provisions of tax policy are: scientific research institutions, colleges and universities and their scientific and technological personnel can transform high-tech achievements in various ways, and those who have completed scientific and technological achievements and made important contributions to the transformation of achievements should be rewarded according to law. Among them, if income is obtained by shares or capital contribution, individual income tax shall be paid according to law. Implement the current preferential tax policies for the transformation of scientific and technological achievements. The technology transfer income of scientific research institutions and institutions of higher learning is exempt from business tax. The income from technical services obtained by scientific research institutions and institutions of higher learning in the transfer of technical achievements, technical training and technical contracting in various industries shall be temporarily exempted from income tax.