Application for exemption on Business Tax for the transfer of technology is no longer required

 
In the past, foreign enterprises and individuals who derived incomes from the transfer of technology could be exempted on Business Tax if such application was approved by the State Administration of Taxation. This application is no longer required on the condition that the transferee can provide the following documents to the local tax bureau for clarification upon request:-

1. The approval documents from the relevant government departments in respect of the transfer of technology.
2. The contract of the transfer of technology

Where a foreign enterprise or individual transfer its technology simultaneously with the trademark right to the transferee, should separately stipulate the costs of technology and trademark in the contract. For those who had not stipulated the cost of trademark or the cost is regarded to be too low, a deemed amount of not less than 50% of the contract cost would be used for the computation of Business Tax. The related expenses incurred for the transfer of technology will not be qualified as tax deduction items unless the corresponding contract is approved by the relevant authorities.




轉讓技術收入無需申請便可免征營業稅
 

以前外國企業和外籍個人向中國境內轉讓技術取得收入，需國家稅務總局審批，可以免征營業稅。現取消審批，國內受讓方應就支付上述技術轉讓費保留以下資料，以備稅務機關檢查。


1.中國主管部門批准的技術轉讓許可文件。
2.技術轉讓合同。


外國企業和外籍個人向中國境內轉讓技術時，同時轉讓商標使用權的，應在合同中分別規定技術轉讓費和商標使用費的價款，對沒有規定商標使用費的、或者規定明顯偏低的，應按不低於合同總價款的50%核定為商標使用費，計算徵稅營業稅。未經中國主管部門批准的技術轉讓合同，其所支付的費用不得作為技術轉讓費給予免稅，而應按照一般勞務費適用有關稅務處理規定。