1) How to calculate the income from technology transfer?
Income from technology transfer = income from technology transfer - cost of technology transfer - relevant taxes and fees.
The income from technology transfer refers to the price obtained by the parties after the performance of the technology transfer contract, excluding non-technical income from the sale or transfer of equipment, instruments, parts, raw materials, etc. Income from technical consulting, technical services, and technical training that is not inseparable from technology transfer projects shall not be included in the income from technology transfer.
The cost of technology transfer refers to the net value of the intangible asset transferred, i.e. the balance of the tax basis of the intangible asset after deducting the amortization deduction calculated in accordance with the regulations during the use of the asset.
Relevant taxes and fees refer to the relevant taxes and fees actually incurred in the process of technology transfer, including various taxes and surcharges other than enterprise income tax and allowable deduction of value-added tax, contract signing fees, lawyer fees and other related expenses and other expenses.
Reminder] Enterprises that enjoy the preferential enterprise income tax reduction and exemption of technology transfer income should calculate the income from technology transfer separately and reasonably share the period expenses of the enterpriseIf it is not calculated separately, it shall not enjoy the preferential enterprise income tax on the income from technology transfer.
2) Can the income from technology transfer be exempted or exempted from enterprise income tax?
According to Article 90 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China:
Within a tax year, the part of the income from technology transfer of resident enterprises not exceeding 5 million yuan shall be exempted from enterprise income tax;For the part exceeding 5 million yuan, the enterprise income tax will be reduced by half.
A technology transfer contract shall be signed for technology transfer. Among them, domestic technology transfer must be recognized and registered by the science and technology department at or above the provincial level (including the provincial level), and cross-border technology transfer must be recognized and registered by the commerce department at or above the provincial level (including the provincial level). The technology export of resident enterprises shall be reviewed by the relevant departments in accordance with the Catalogue of China's Prohibited Export Restrictions issued by the Ministry of Commerce and the Ministry of Science and Technology (Order No. 12 of 2008 of the Ministry of Commerce and the Ministry of Science and Technology). Resident enterprises that obtain income from prohibited exports and restricted transfer of technology are not entitled to the preferential policy of enterprise income tax reduction and exemption for technology transfer.
Reminder] Resident enterprises are not entitled to the preferential policy of enterprise income tax reduction and exemption for technology transfer obtained from related parties whose total shareholding directly or indirectly holds 100% of the equity.
Therefore, if an enterprise transfers technology to a wholly-owned subsidiary, it cannot enjoy corporate income tax reduction.
3) How to pay enterprise income tax for enterprises investing in technological achievements?
If an enterprise invests in a domestic resident enterprise with technological achievements, and the consideration paid by the invested enterprise is all ** (right), the enterprise may choose to continue to implement the current relevant tax policies, that is, after reasonably determining the installment payment plan and reporting to the competent tax authorities for the record, the enterprise income tax shall be paid in installments in installments within no more than 5 calendar years (inclusive) from the date of occurrence of the above-mentioned taxable acts. You can also choose to apply the preferential tax deferral.
If the deferred tax policy for investment in technological achievements is selected, the tax may not be paid for the current period of investment after filing with the competent tax authorities, and it is allowed to defer until the transfer of equity, and the income tax shall be calculated and paid according to the difference between the income from equity transfer minus the original value of technological achievements and reasonable taxes and fees.
Technological achievements refer to patented technologies (including national defense patents), computer software copyrights, exclusive rights to layout designs of integrated circuits, rights to new plant varieties, new varieties of biomedicine, and other technological achievements determined by the Ministry of Science and Technology, the Ministry of Finance and the State Administration of Taxation.