国务院作出新规定一切有价值转让的技术都可以按照自愿互利、协商一致的原则转让。技术转让费用由双方协商议定，中介人可以取得合理报酬。全民和集体企业支付转让费，一次性的可在管理费列支，也可分期摊销，按新增销售额或利润提成的，可在新增利润中税前列支。全民、集... The State Council made all the new transfer of technology worthwhile in accordance with the principle of voluntary mutual benefit and consensus. The cost of technology transfer is negotiated by both parties, and intermediaries can obtain reasonable remuneration. The payment of transfer fees by the general public and collective enterprises may be expensed in administrative expenses or amortized on a one-time basis. If new sales or profits are made, the newly added profits can be included in the tax expenses. All people, set ...