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根据《中华人民共和国印花税暂行条例》规定,技术开发合同、技术转让合同、技术咨询合同和技术服务合同是应纳印花税的凭证。凡书立以上合同的单位和个人都应该就所持合同按所载金额依规定税率计税贴花。现将各类技术合同具体征税规定及如何计算缴纳印花税介绍如下:一、关于技术转让合同征税规定技术转让包括:专利权转让、专利申请权转让,专利实施许可和非专利技术转让。为这些不同类型技术转让所书立的凭证,按照印花税税目税率表的规定,分别适用不同的税目,税率。其中,专利申请权转让、非专利技术转让所书立的合同,适用“技
Pursuant to the Provisional Regulations of the People’s Republic of China on Stamp Duty, the contract for the development of technology, the contract for technology transfer, the contract for technical consultancy and the contract for technical service are the stamp duty stamps payable. All units and individuals who have booked the above contracts should pay their taxes according to the stipulated tax rates for the contracts they hold. Now the various types of technical contracts and specific tax levied on how to calculate the stamp duty to introduce the following: First, on the transfer of technology tax provisions of the transfer of technology transfer include: the transfer of patent rights, the transfer of patent applications, patent licensing and non-patent technology transfer. The certificates issued for these different types of technology transfer apply different tax items and tax rates, respectively, in accordance with the provisions of the stamp duty tax rate schedule. Among them, the transfer of patent applications, non-patented technology transfer book contract, apply "technology