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一、技术服务与技术转让科研单位(企业、公司下同)的技术服务与技术转让业务极易混淆。税务局在审核某科研单位的营业税免税申请中发现,部分单位将《技术转让合同》与《技术服务合同》混淆从而造成了少缴税款。根据《财政部、国家税务总局关于对科研单位取得的技术转让收入免征营业税的通知》(财税[1994]10号)规定:为了鼓励技术引进和推广,对科研单位取得的技术转让收入免征营业税。技术转让是指有偿转让专利和非专利技术的所
First, the technical services and technology transfer Scientific research units (enterprises, the same below) technology services and technology transfer business can easily be confused. In reviewing the tax exemption for sales tax of a scientific research unit, the IRD found that some units confused the “technology transfer contract” with the “technical service contract”, resulting in less tax payment. According to the Notice of the State Ministry of Finance and the State Administration of Taxation on Exempting Business Taxes on Technology Transfer Income Obtained by Scientific Research Units (Cai Shui [1994] No. 10), it is stipulated that in order to encourage the introduction and promotion of technology, the income from technology transfer obtained by scientific research institutes shall be exempted Sales tax. Technology transfer refers to the paid transfer of patents and non-patented technology