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从国外引进制造技术项目、要用外汇支付技术转让费(许可证费、专利费、设计费);国内有偿转让技术和提供技术服务,受让方要支付技术转让费;让出方则有转让技术和服务费的收入。在帐务上需要分别情况进行处理。一、引进技术、支付国外技术转让费,其支付方式有两种: 一、一次总算,分期支付。就是购买外商的先进制造技术,双方进行议价,一次清算技术转让费,定明几次付清,每次付款多少。企业所需支付技术转让费的周转资金,可向中国人民建设银行申请借入“引进技术借款”解决(贷款期一般不越
The introduction of manufacturing technology projects from abroad, the use of foreign exchange payment technology transfer fees (license fees, royalties, design fees); domestic paid transfer technology and technical services, the transferee must pay the technology transfer fee; Technology and service fee income. Accounts need to be handled separately. First, the introduction of technology, payment of foreign technology transfer fees, there are two ways to pay: First, a total, paid in installments. It is the purchase of foreign advanced manufacturing technology. Both parties negotiate on the price of a single technology clearing transfer fee. It is determined to pay several times, and how much each payment is made. The working capital required by the enterprise to pay for the technology transfer fee may be applied to the People’s Construction Bank of China for borrowing “borrowing technology borrowings” to resolve (the loan period is generally not longer