Zhaotong Company Registration: Summary of Hot Issues of Enterprise Income Tax (3)

In the daily fiscal and taxation work, we will encounter some problems that are more or less difficult to solve, so here are some hot issues that can be solved in time and effectively. Take some time to look at it!

(1) Can the technology transfer income obtained by the resident enterprise from transferring the non-exclusive license for more than 5 years enjoy the preferential corporate income tax?

A: The income tax policy for technology transfer enterprises stipulated in Article 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Extending the relevant tax pilot policies of the National Independent Innovation Demonstration Zone to the whole country (Caishui [2015]16):

1. Starting from 20151kloc-0/,the technology transfer income obtained by national resident enterprises after transferring their non-exclusive license rights for more than five years is included in the technology transfer income enjoying preferential corporate income tax. The part where the annual technology transfer income of resident enterprises does not exceed 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.

2. The technologies mentioned in this Notice include patents (including national defense patents), computer software copyrights, exclusive rights of integrated circuit layout design, new varieties of plants, new varieties of biomedicine and other technologies determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Among them, patents refer to inventions, utility models and designs that do not simply change the patterns and shapes of products.

(2) The scope of R&D personnel who meet the pre-tax deduction conditions of enterprise R&D expenses?

A: The Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Pre-tax Addition and Deduction Policy of R&D Expenses of Enterprises (State Taxation Administration of The People's Republic of China Announcement No.9715) stipulates: "According to the Enterprise Income Tax Law of People's Republic of China (PRC) and its implementing regulations (hereinafter referred to as the tax law), the notice of the Ministry of Finance, the notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and the Ministry of Science and Technology on improving the pre-tax addition and deduction policy of R&D expenses (hereinafter referred to as the notice)

I. Scope of research and development personnel The personnel directly engaged in R&D activities of an enterprise include researchers, technicians and auxiliary personnel. Researchers refer to professionals who are mainly engaged in research and development projects; Technical personnel refer to those who have technical knowledge and experience in one or more fields of engineering technology, natural science and life science, and participate in research and development under the guidance of researchers; Auxiliary personnel refer to technical personnel who participate in R&D activities. External R&D personnel of an enterprise refer to researchers, technicians and auxiliary personnel who have signed employment agreements (contracts) with the enterprise and are temporarily employed.

Eight. This announcement is applicable to the final settlement of enterprise income tax in 20 16 and subsequent years. "

(3) When an enterprise transfers the patent right of an outsourcing enterprise, can it enjoy the preferential treatment of exemption or reduction of enterprise income tax for the technology transfer income that meets the requirements of enterprise income tax? Is this concession limited to the transfer of self-developed technology?

Answer: Article 2 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Enterprise Income Tax Policy Concerning Technology Transfer of Resident Enterprises (Caishui [20 10]No.11) stipulates that "the technology transfer mentioned in this Notice refers to the transfer of technology that has been in compliance with Article 1 of this Notice for more than five years (including five years). According to Article 2 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Enterprise Income Tax on Technology Transfer by Right of Use (Announcement No.82 of State Taxation Administration of The People's Republic of China No.2015), the qualified technology transferred by non-exclusive license for more than 5 years shall be limited to the technology for which it has ownership. Therefore, when transferring qualified patent rights, enterprises should emphasize whether they have the ownership of the specified technology. Obtaining a technology patent through outsourcing or self-research and development is not the standard to judge whether taxpayers can enjoy the preferential treatment of exemption or reduction of enterprise income tax for technology transfer.

(4) Can our company enjoy the additional deduction policy for travel expenses and conference expenses related to R&D activities?

A: Yes, but it shall not exceed 10% of the total R&D expenses deductible for this project. According to the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Science and Technology on Improving the Pre-tax Deduction Policy of R&D Expenses, other expenses directly related to R&D activities, such as technical books and materials fees, materials translation fees, expert consultation fees, high-tech R&D insurance premiums, research, analysis, evaluation, demonstration, appraisal, evaluation and acceptance fees, intellectual property application fees, registration fees, agency fees, etc.

(5) Our company is a chemical enterprise, and now we entrust research institutes in universities to develop new products. Can I enjoy the deduction policy of entrusted development expenses?

A: According to the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China and Ministry of Science and Technology on Improving the Pre-tax Plus Deduction Policy for R&D Expenses, the expenses incurred by enterprises entrusting external institutions or individuals to carry out R&D activities shall be included in the entrusting party's R&D expenses according to 80% of the actual expenses, and the added deduction shall be calculated, and the entrusted party shall not add any deduction. The actual amount of commissioned external research and development expenses shall be determined in accordance with the principle of independent transaction. If there is a relationship between the entrusting party and the entrusted party, the entrusted party shall provide the entrusting party with the expense details of the R&D project. The expenses incurred by enterprises entrusting overseas institutions or individuals to carry out R&D activities shall not be deducted.

(6) Can enterprises enjoy the preferential treatment of collecting enterprise income tax by half when planting ornamental plants?

A: According to Article 86 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) and Article 27, paragraph 2 of the Enterprise Income Tax Law, the income of enterprises engaged in the following projects shall be subject to enterprise income tax by half:

1. Planting flowers, tea and other beverage crops and spice crops;

2. Marine aquaculture and inland aquaculture.

In addition, according to Item (3) of Article 4 of Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Preferential Enterprise Income Tax for Agriculture, Forestry, Animal Husbandry and Fishery Projects (State Taxation Administration of The People's Republic of China Announcement No.201KLOC-0/48), the cultivation of ornamental crops by enterprises is regarded as "planting beverage crops and spice crops such as flowers and tea".

Therefore, enterprises that grow ornamental plants can enjoy the preferential treatment of collecting enterprise income tax by half.

(7) The Company is a listed company. If the preferential tax policy of accelerating depreciation is implemented, it will affect the financial indicators of the company in that year. Can I choose not to implement the accelerated depreciation policy?

A: Yes. According to Article 3 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Further Improving the Enterprise Income Tax Policy for Accelerated Depreciation of Fixed Assets (Caishui [20 15] 106), according to the relevant provisions of the Enterprise Income Tax Law and its implementing regulations, enterprises can choose not to implement the accelerated depreciation policy according to their own production and operation needs.

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