If the shareholders are individuals or small-scale taxpayers, the tax rate is 3%, and if the shareholders are ordinary taxpayers, the tax rate is 6%. Value-added tax on technology transfer can enjoy preferential tax policies and can issue invoices on behalf of the IRS.
In addition, personal transfer also involves personal income tax, corporate transfer also involves corporate income tax, and corporate income tax also has preferential tax policies.
VAT tax preference:
According to Caishui [2065 438+03] 106 "Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT"
First, the following items are exempt from value-added tax
(4) Pilot taxpayers provide technology transfer, technology development and related technical consultation and technical services.
1. Technology transfer refers to the transfer of the ownership or use right of patented technology and non-patented technology owned by the transferor to others for compensation; Technology development refers to the behavior of developers who accept the entrustment of others to research and develop new technologies, new products, new processes or new materials and their systems; Technical consultation refers to providing feasibility demonstration, technical prediction, special technical investigation, analysis and evaluation report for specific technical projects.
Technical consultation and technical service related to technology transfer and development refers to the technical consultation and technical service provided by the transferor (or the trustee) to help the transferee (or the entrusting party) master the transferred (or entrusted) technology according to the provisions of the technology transfer or development contract, and the price of this part of technical consultation and service should be stated on the same invoice as the price of technology transfer (or development).
2. Approval procedure. When applying for exemption from value-added tax, the pilot taxpayer shall hold a written contract for technology transfer and development, go to the provincial science and technology department where the pilot taxpayer is located for identification, and report the relevant written contract and the audit opinion of the science and technology department to the competent State Taxation Bureau for future reference.
Preferential treatment of enterprise income tax:
In a tax year, the part of the technology transfer income of resident enterprises that does not exceed 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
Second, the legal basis
People's Republic of China (PRC) Enterprise Income Tax Law and its implementing regulations
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 (Guo Shui Han [2009] No.212)
the Ministry of Finance
Notice of State Taxation Administration of The People's Republic of China on Enterprise Income Tax Policy for Technology Transfer of Resident Enterprises (1No.0 [Finance and Taxation ]+0 1 1)
Information to be submitted
The following materials shall be submitted to the competent local tax authorities for the record of domestic technology transfer:
(1) Relevant certification materials of technology transfer achievements, such as patent certificate, global exclusive license for more than 5 years (including 5 years), and taxpayer's explanation on the ownership of technology achievements, etc. ;
(2) A copy of the technology transfer contract;
(3) A copy of the technical contract registration certificate issued by the science and technology department at or above the provincial level;
(4) Relevant information on the collection, distribution and calculation of technology transfer income;
(5) Proof of actual payment of relevant taxes and fees.