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近年来,绝大部分企业均开展了技术转让业务(含技术咨询、技术服务、技术培训。下同),且收效不小。在此我想对现行技术转让收入管理办法在执行中存在的问题和改进意见谈几点看法。一、现行技术转让收入管理办法存在的问题(一)正常的劳务收入挤入技术转让收入,同享优惠政策。目前企业所得的收入是否属于技术转让收入往往是由主管部门指定的专门机构认可的,而什么是技术转让收入,缺乏统一准确的依据。这样一来,企业为了多得利益,把一些正常劳务收入
In recent years, the vast majority of enterprises have carried out technology transfer business (including technical advice, technical services, technical training, the same below), and the results are not small. Here I would like to comment on the existing problems in the implementation of the revenue management measures for technology transfer and suggestions for improvement. I. Problems Existing in the Management of Income from Technology Transfer (I) The normal service income is squeezed into the income from technology transfer and enjoys the preferential policies. At present, whether income from corporate income belongs to technology transfer income is often recognized by the specialized agencies designated by the competent department, and what is the income from technology transfer, and there is a lack of uniform and accurate basis. As a result, enterprises in order to get more benefits, some normal labor income