Q:
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My company obtained an income from technology transfer, what preferential policy regarding enterprise income tax can my company enjoy?
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A:
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Where a technology transfer meets all requirements, the enterprise income tax levied on that transfer may be reduced or exempted. Specifically, within a tax year, the part of 5 million yuan obtained from technology transfer of a resident enterprise shall be exempted from enterprise income tax (EIT); the part exceeding 5 million yuan shall be halved when calculating EIT.
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Q:
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What are the requirements that a technology transfer should meet to enjoy the policy of reduction and exemption of EIT?
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A:
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The requirements are as follows:
1.
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the subject of technology transfer that may enjoy the preferential policy is the resident enterprise regulated by EIT law;
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2.
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the technology transfer shall be within the scope regulated by Ministry of Finance and State Taxation Administration;
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3.
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domestic technology transfer is recognized by science and technology department at or above provincial level;
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4.
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technology transfer to overseas enterprises shall be recognized by commercial department at or above provincial level;
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5.
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other conditions ruled by tax authorities in the state council.
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Q:
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It is the new biotechnology that my company transfers, is it within the scope of preferential policy?
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A:
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Yes, it is.
The qualifying technology transfer includes: transfer of patent technology by resident enterprises, computer software copyright, IC layout design rights, new varieties of plants and new varieties of biomedicine, and other technologies recognized by the Ministry of Finance and State Taxation Administration.
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Q:
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How should my company account for the income obtained from technology transfer?
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A:
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A company which obtains income from technology transfer should account for income from technology transfer separately from income not from technology transfer, and apportion period expenses reasonably.
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Q:
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How should my company enjoy the preferential policy?
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A:
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Your company may enjoy the preferential policy when declaring and prepaying EIT, and should prepare required documents for future reference. Please note that required documents are different for domestic technology transfer and technology transfer to overseas enterprises, the detailed requirements shall subject to tax authorities.
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Q:
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My company signed a new biotechnology transfer agreement of 16.5 million yuan with company A this year, in which income from transfer of non-tech, such as equipment and instrument, is 2 million yuan, and the cost of transfer of this technology is 10 million yuan, among which the tax expenses and apportioned period expenditure are 200,000 yuan. What is the reduction and exemption of income from technology transfer my company should declare?
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A:
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Income from technology transfer
= technology transfer income – cost of technology transfer – taxes – period expenses
= (16.5 – 2) – (10 – 1.2) - 0.2
= 5.5 million yuan
The exempted income from technology transfer is 5 million yuan.
Reduction of technology transfer
= (income from technology transfer – exemption amount) × 50%
= (5.5 – 5) × 50%
= 0.25 million yuan
= 25,000 yuan
Based on the above calculation, your company may enjoy exemption of 5 million yuan and reduction of 25,000 yuan from EIT. The total exemption and reduction of technology transfer income are 5.25 million yuan.
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