What are the preferential tax policies for patent technology transfer? Can you tell me more about it?

Tax incentives for patent technology transfer have become an indispensable part of patent transfer. What are the new changes in this preferential policy after the camp reform? What are the preferential tax policies for patent technology transfer that can benefit Chinese enterprises? Bian Xiao, Bajie Intellectual Property, will tell you the answer. This policy has played a great role in the tax preference of patent technology transfer. Different from the tax exemption policy of business tax and value-added tax after the change of business tax, not all income tax concessions from technology transfer are reduced or exempted. According to the "Regulations on the Implementation of the Enterprise Income Tax Law", the exemption or reduction of enterprise income tax for qualified technology transfer income means that in a tax year, the part of technology transfer income of resident enterprises that does not exceed 5 million yuan is exempted from enterprise income tax; Corporate income tax will be levied at half the amount exceeding 5 million yuan. According to the provisions of the Notice of State Taxation Administration of The People's Republic of China on Issues Concerning Enterprise Income Tax Reduction and Exemption for Technology Transfer (Guoshuihan No.212) and the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Issues Concerning Enterprise Income Tax Policy for Technology Transfer of Resident Enterprises (Caishui11), Preferential income tax policies for technology transfer enterprises mainly include the following contents: 654438 According to the provisions of Document No.212, the subjects who can enjoy preferential income tax policies for technology transfer refer to taxpayers, that is, enterprises established in China according to law, or enterprises established according to foreign (regional) laws but with actual management institutions in China. Among them, the actual management organization refers to the organization that implements substantive and comprehensive management and control over the production and operation, personnel, accounts and property of the enterprise. Non-resident taxpayer does not enjoy the preferential tax policy stipulated in document No.212, but enjoys the preferential tax rate of 10%. In addition, the subject enjoying the preferential income tax policy for technology transfer refers to the taxpayer of enterprise income tax, excluding sole proprietorship enterprises and individual joint ventures. 2. Enjoy a full range of technology transfer and preferential tax policies. The scope of technology transfer right that can enjoy preferential tax policies refers to the ownership of technology transfer by resident enterprises or the exclusive license to use technology for more than 5 years (including 5 years). 3. The object scope of technology transfer. According to the provisions of Caishui 1 1 1, the technology transfer objects that can enjoy preferential tax policies include patented technology, computer software copyright, integrated circuit layout design right, new plant varieties, new biomedical varieties, 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. In addition, although the above-mentioned technology transfer scope does not specifically mention technical secrets, technical secrets are an important storage form of technological innovation achievements of enterprises and one of the important intellectual property assets of enterprises. Judging from the technical intellectual property rights listed in Caishui11,the transfer of technical secrets should also be within the preferential scope of technology transfer income tax. According to Annex 3 of the transitional policy of changing business tax to value-added tax in Caishui [2065 438+03] 106, the following items are exempt from value-added tax: 1. Personal transfer of copyright. 2. Persons with disabilities provide taxable services. 3. Airlines provide pesticide spraying service on airplanes. 4 pilot taxpayers provide technology transfer, technology development and related technical consultation and technical services.