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Sichuan technology market tax incentives - dual mode phone Manufacturer - China gsm cdma dual sim mo

On units and individuals (including foreign Investment Enterprises, foreign-invested research and development centers established by foreign enterprises and foreign individuals) are engaged in technology development, technology transfer business and related technology consulting, technology services revenue, exempted from business tax.

Technology development is the developer commissioned by others, the new technology, new products, new processes or new materials and systems research and development of behavior.

Technology transfer is the transferor owns the patent and non-patent technology transfer of ownership or use rights paid to the actions of others.

Technical advice is provided on specific technical project feasibility studies, technology forecasting, specialized technical investigation, analysis and evaluation report of the behavior.

Technical services and technical knowledge for their solution is always the behavior of a particular technology.

(B) agriculture, animal husbandry and forestry production in the plowing, irrigation, plant protection, pest control, and technology related to environmental protection and ecological Train And technical contract to obtain technical income, exempt from sales tax.

(C) exempt from business tax for technology transfer, development of turnover:

1, with drawings and materials for the carrier to provide existing technology or development results, and its duty-free turnover of full price charged to each other and other charges.

2, order samples, prototypes, equipment and other goods for the carrier to provide existing technology or development results, and its duty-free sales do not include the value of the goods. Samples, prototypes, equipment and other goods, shall be in accordance with the relevant provisions of value added tax, the transferor (or the entrusted party) should be reflected in the value of goods and technology transfer, development of value (if the goods are part of the value is significantly lower, should be the "Chinese People's Republic of VAT Tentative Regulations "the provisions of Article 16, approved by the competent tax authorities taxable value).

3, provide biotechnology with organism with the female parent to provide new varieties of plants and animals, exempt from sales tax.

(4) research institutes, universities serving in various sectors of technology commercialization, technology training, technical consulting, technical service and technical contract to obtain technical service income, temporarily exempt from corporate income tax.

(5), exit and transfer of technology, as well as technology transfer and technology transfer occurred during the technical consultation, technical services, technical training, income, annual net income of 30 yuan, temporarily exempt from corporate income tax; more than 300,000 yuan in part, according to income tax.

(6) Countryside For agricultural production before, during, post-natal services in the township (town) and village agricultural technology extension station, plant protection stations, water stations, forest stations, Animal Husbandry and Veterinary Station, Fisheries Station, seed stations, Agricultural Machinery Stations, weather station and farmer technical associations, professional cooperatives and other types of urban institutions to carry out these technical services or labor income can be exempt income.

(7) in new independent accounting engaged in technology consulting, information, and technical services company or Operate Units, since the opening day, the first year to second year exemption from enterprise income tax.

(8) to promote technological progress, business research and development of new products, new technologies, new techniques and various expenses, and other units for research commissioned by trial actual technology development costs, not the proportion of restrictions, included in administrative expenses, allowing pre-tax deduction.

II Contract Free registration and approval procedures:

(A) the contract has been signed and comply with the above technology Tax Preferential policies for the units and individuals shall be "Registration and Administration of Technical Contract Approval" regulations, to authorize the establishment of the Office of Science and Technology of Sichuan Province of technical contract to apply for registration of technology contracts registered found, and a written contract to provide complete text and related accessories.

(B) of the flats in individuals who have been determined to registration of technology contracts, the administrative department to apply for the local science and technology, "Technology transactions tax breaks and incentive compensation" examination and approval procedures.

(C) requires taxpayers to enjoy tax incentives, tax authorities shall provide the following materials: (1) The certified technology contracts; (2) stamp seal registration of technology contracts, the technical contract registration Table; (3) the special seal affixed technology market management technology transactions tax relief and incentive remuneration for examination and approval form; (4) requirements should be issued by the tax authorities and other information reported to the local tax authorities above the county level for examination and approval. Of which: income tax exemption of business tax or the amount of 50 million yuan in technology contracts, subject to Provincial Science and Technology Department finds, after examination and approval of the provincial local taxation bureau.

(D) of the foreign enterprises and foreign individuals from outside of the transfer of technology to China, need to exempt from sales tax, required to provide technology transfer or technology development contract for the book, written for the taxpayer or his authorized person, and Sichuan Provincial Science and Technology Department audit opinion that, by the provincial tax authorities for examination and then reported to the State Taxation Approval.

(5) is not applying for verification and registration of non-registration of technology contracts and tax incentives do not meet the conditions, the transaction shall not enjoy the technical aspects of tax preferential policies and incentives.

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