Key points of policy: According to the Enterprise Income Tax Law of People's Republic of China (PRC) and the Implementation Regulations of the Enterprise Income Tax Law of People's Republic of China (PRC) (the State Council Order No.512), the income from qualified technology transfer of resident enterprises in a tax year is exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
Related instructions:
1. Resident enterprises refer to enterprises established in China according to law or with actual management institutions and headquarters in China.
2, the scope of technology transfer, including patent technology, computer software copyright, integrated circuit layout design rights, new plant varieties, new varieties of biomedicine transfer, and other technologies determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Among them, patented technology refers to inventions, utility models and designs that do not simply change the product form.
3. "Technology transfer" refers to the transfer of the ownership of the technology owned by the resident enterprise or the non-exclusive license to use it for more than 5 years.
4. A technology transfer contract shall be signed for technology transfer. Among them, domestic technology transfer must be recognized and registered by the scientific and technological departments at or above the provincial level, cross-border technology transfer must be recognized and registered by the commercial departments at or above the provincial level, and technology transfer supported by financial funds must be approved by the scientific and technological departments at or above the provincial level.
5. The technology export of resident enterprises shall be examined by the relevant departments according to the Catalogue of Technologies Prohibited or Restricted from Export in China issued by the Ministry of Commerce and the Ministry of Science and Technology. Resident enterprises shall not enjoy the preferential policy of reducing or exempting enterprise income tax from technology transfer if they obtain the income from technology transfer whose export is prohibited or restricted.
6. The technology transfer income obtained by enterprises from related parties whose total direct or indirect rights and interests reach 65,438+000% shall not enjoy the preferential policy of enterprise income tax reduction and exemption for technology transfer.
Policy innovation: the transfer of non-exclusive license for more than 5 years will be included in the pilot of preferential income tax policy for technology transfer, and the support for technology transfer will be further increased.
Policy implementation basis: Announcement on Enterprise Income Tax Issues Concerning Technology Transfer of Licensed Use Rights (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2015 No.82).