This form is applicable to taxpayers who implement the deferred investment policy of enterprise income tax on technological achievements.
Second, the deadline for submission.
Taxpayers should submit this form to the competent tax authorities when they first visit declare in advance after the investment is completed.
Three. Columns in a table
1. The second column "types of technological achievements" refers to patented technology (including national defense patents), computer software copyright, layout design right of integrated circuits, new varieties of plants, new varieties of biomedicine, and other technological achievements recognized by the Ministry of Science and Technology, Ministry of Finance and State Taxation Administration of The People's Republic of China of the People's Republic of China.
2. Column 4 "Fair value": refers to the appraised value determined by the technical achievements in accordance with the agreement when the enterprise invests in shares.
3. Column 5 "Tax Basis": refers to the tax amount of technological achievements when the enterprise invests in shares.