Income obtained by units and individuals (including foreign-invested enterprises, research and development centers established with foreign investment, foreign enterprises and foreign individuals) engaged in technology transfer, 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 study, technical forecast, 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) The existing technology or development results are attached with drawings and materials. As a carrier, the duty-free turnover should be the total price and extra-price fees charged to the other party.
(2) The duty-free turnover does not include the value of goods that provide existing technology or development results with samples, prototypes, equipment and other goods as carriers. 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 the provisions of Article 16 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value Added Tax.
(three) the mother species of microorganisms and new varieties of animals and plants provided by biotechnology shall be included in the turnover exempted from business tax. However, value-added tax should be levied on microbial strains sold in batches.
Second, the provisions of tax relief?
Support agricultural production
Self-produced agricultural products sold by agricultural producers are exempt from value-added tax.
For duty-free agricultural products purchased by general VAT taxpayers, the input tax shall be deducted at the deduction rate of 13%.
For agricultural film, wholesale and retail of seeds, seedlings, chemical fertilizers, organic fertilizers, agricultural machinery, compound premixed feed, most of the feed, as well as production, sales and wholesale, retail drip irrigation belts, drip irrigation pipe products, etc. , exempt from VAT.
Tractors and fishing boats are exempt from vehicle and vessel use tax, and agricultural tricycles are exempt from vehicle purchase tax.
Individual proprietorships and partnerships engaged in planting, breeding, feeding and fishing industries will not levy personal income tax on the income obtained by their investors from the "four industries" for the time being.
The income from seed production and operation of qualified seed enterprises with "integration of breeding, reproduction and promotion" shall be exempted from enterprise income tax.
Expand the scope of primary processing of agricultural products enjoying preferential corporate income tax policies to include bran, rice chaff, barley, glutinous rice, highland barley, sesame, peach tree, tomato, corn germ, wheat germ, reed, air-dried meat, pigs, cattle, sheep and miscellaneous bones. Included in the scope of the corresponding primary processing products.
Support the development of farmers' professional cooperatives
For farmers' professional cooperatives to sell agricultural products produced by their members, it is regarded as that agricultural producers sell their own agricultural products exempt from value-added tax;
Tax-free agricultural products purchased by general VAT taxpayers from farmers' professional cooperatives can be deducted from the VAT input tax at the deduction rate of 13%;
Agricultural films, seeds, seedlings, chemical fertilizers, pesticides and agricultural machinery sold by farmers' professional cooperatives to cooperative members are exempt from value-added tax;
The purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members shall be exempted from stamp duty.
Support agricultural services
Agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training, poultry and livestock aquaculture and disease prevention are exempted from business tax.
Business tax is not levied on administrative fees such as agricultural development fund, cotton supervision and inspection fee, rural education fund-raising, rural education surcharge, seed production license fee and seed business license fee approved by the central government and incorporated into the financial budget management or financial special account management.
3. What is the business tax relief policy?
The following are exempt from business tax (1). Income obtained by units and individuals (including foreign-invested enterprises, research and development centers established with foreign investment, foreign enterprises and foreign individuals) engaged in technology transfer, technology development business and related technical consulting and technical services business shall be exempted from business tax. (2) Transferring the land use right to agricultural producers for agricultural production shall be exempted from business tax. (3) Temporary exemption from business tax on construction services provided by China people and units or individuals in China in China and abroad. (4) Qualified foreign institutional investors entrust domestic companies to engage in bond trading business in China, and the difference income obtained is exempt from business tax. (5) An enterprise group or a core enterprise within the group (hereinafter referred to as the enterprise group) entrusts the financial company affiliated to the enterprise group to borrow and repay the loan on a unified basis, and the interest obtained from the financial company for repaying the financial institution is not subject to business tax; Finance companies undertake the entrusted loan business of unified borrowing and unified repayment, charge loan interest to loan enterprises, and do not withhold and remit business tax. For more information on business tax reduction and exemption policies, please visit:/ask/3d86501615838201.html? Zd view more content
4. What are the business tax reduction and exemption policies?
The following items are exempt from business tax
(1) Income obtained by units and individuals (including foreign-invested enterprises, research and development centers established with foreign investment, foreign enterprises and foreign individuals) engaged in technology transfer and technology development business and related technical consulting and technical services business shall be exempted from business tax.
(2) Transferring the land use right to agricultural producers for agricultural production shall be exempted from business tax.
(3) Temporary exemption from business tax on construction services provided by China people and units or individuals in China in China and abroad.
(4) Qualified foreign institutional investors entrust domestic companies to engage in bond trading business in China, and the difference income obtained is exempt from business tax.
(5) An enterprise group or a core enterprise within the group (hereinafter referred to as the enterprise group) entrusts a financial company affiliated to the enterprise group to act as an agent for unified loan repayment business, and the interest obtained from the financial company for repaying financial institutions is not subject to business tax; Finance companies undertake the entrusted loan business of unified borrowing and unified repayment, charge loan interest to loan enterprises, and do not withhold and remit business tax.