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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。技术转让费用双方协商议定,中介入可以取得合理报酬。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、集体企业技术转让净收入,10万元以下免征所得税,超过部分依法征收;大专院校、科研单位三年免征所得税;个人技术转让收入依法征收个人所得税。(刘艺摘)
All technologies that are valuable to transfer can be transferred on the principle of voluntary, mutually beneficial and consensual. The costs of technology transfer are negotiated by both parties, and intervening entities can obtain reasonable remuneration. The payment of the transfer fee by the whole people and the collective enterprises may be expensed in the management fee or may be amortized in one installment. If the new sales amount or profit is commissioned, the tax can be added to the profit before tax. The net income from technology transfer by the whole people and collective enterprises shall be exempted from income tax below 100,000 yuan and shall be levied according to law in some cases; universities and research institutes shall be exempt from income tax for three years; personal income from technology transfer shall be levied on personal income tax according to law. (Liu Yi picks)