1) Income obtained by units and individuals (including foreign-invested enterprises, research and development centers established with foreign investment, foreign enterprises and foreign individuals) from technology transfer and technology development business and related technical consulting and technical services business shall be exempted from business tax.
Technology transfer refers to the behavior that the transferor transfers the ownership or use right of patented technology and non-patented technology to others for compensation.
Technology development refers to the behavior of developers entrusted by 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 business related to technology transfer and technology development refers to the technical consultation and technical service business provided by the transferor (or the trustee) to help the transferee (or the trustee) master the transferred (or commissioned) technology according to the technology transfer or development contract. And the price of this part of technical consultation and service is on the same invoice as the price of technology transfer (or development).
(2) The turnover of technology transfer and development exempted from business tax is:
1? Existing technology or development results are accompanied by drawings, materials, etc. As a carrier, the duty-free turnover should be the total price and extra-price fees charged to the other party.
2? Where samples, prototypes, equipment and other goods are used as carriers to provide existing technology or development results, the duty-free turnover does not include the value of the goods. In accordance with relevant regulations, value-added tax is levied on samples, prototypes, equipment and other goods. The transferor (or the trustee) shall reflect the value of goods and the value of technology transfer and development respectively. If the price of some goods is obviously low, the taxable value shall be approved by the competent tax authorities in accordance with Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax.
3? Microbial mother species and new varieties of animals and plants provided by biotechnology should be included in the turnover exempted from business tax. However, value-added tax should be levied on microbial strains sold in batches.
(3) tax exemption examination and approval procedures
1? Taxpayers applying for exemption from business tax for technology transfer and development must hold a written contract for technology transfer and development to the provincial competent science and technology department where the taxpayer is located for identification, and then report the relevant written contract and the audit opinions of the competent science and technology department to the local provincial competent tax authorities for audit.
If foreign enterprises and individuals need to be exempted from business tax when transferring technology from overseas to China, they need to provide a written contract for technology transfer or technology development, a written application from the taxpayer or its authorized person, and a certificate from the provincial science and technology department where the technology transferee is located. After being audited by the provincial tax authorities, it shall be reported to State Taxation Administration of The People's Republic of China for approval.
2? Taxpayers should pay business tax in accordance with the relevant provisions before the approval of the science and technology tax authorities, and after the approval of the science and technology tax authorities, it will be deducted from the business tax payable in the future. If there is no tax payable in the next year, or the tax payable is not enough to offset the tax reduction, the taxpayer may apply for tax refund to the tax authorities responsible for collection.
Weiming mingde