1. What are the tax ranges of technical service contracts in stamp duty?
According to the Notice on Collecting Stamp Duty on Technical Contracts ((89) Guo Shui Di No.034), the tax scope of technical service contracts includes: technical service contracts, technical training contracts and technical intermediary contracts. Technical service contract refers to a technical contract in which one party entrusts the other party to put forward an implementation plan to solve specific technical problems such as improving product structure, improving process flow, improving product quality, reducing product cost, protecting resources and environment, realizing safe operation and improving economic benefits. Contracts concluded by conventional means or general processing, repair, repair, advertising, printing, surveying and mapping, standardized testing and survey and design for the purpose of production experience are not technical service contracts. A technical training contract is a technical contract in which one party entrusts the other party to provide technical guidance for specific projects and professional training institutions for designated professional and technical personnel. Contracts concluded for employees' various vocational training, cultural study and amateur education are not technical training contracts and do not need to be stamped.
Second, the technology intermediary contract refers to a technology contract concluded by one party with knowledge, information and technology as the other party to contact, introduce and organize industrial development.
1. Real estate development companies distribute real estate to shareholders as dividends. Should enterprises pay business tax for this kind of behavior? Answer: According to the Official Reply of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Issue of Levying Business Tax on Real Estate as Dividend Distribution (Guo [1997] No.387), the real estate development company uses its own real estate as dividend distribution, and the ownership has been transferred. Therefore, for real estate distributed by real estate development companies, business tax should be paid according to the sales of real estate.
2. Do temporary shacks built on the construction site need to pay property tax? Answer: According to the notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on printing and distributing ((86) Caishuizi No.008), all temporary houses, such as work sheds, material sheds, rest sheds, offices, canteens, tea stoves and garages, which serve the basic construction, are used by the construction enterprises, whether they are built by the construction enterprises themselves or funded by the basic construction units, and are/kloc-0. However, after the completion of the infrastructure project, if the construction enterprise returns or evaluates the temporary housing to the infrastructure unit, the property tax will be levied according to the regulations from the month after the infrastructure unit receives it. For the determination of stamp duty on technology contracts, please refer to the Notice of State Taxation Administration of The People's Republic of China on Stamp Duty Collection on Technology Contracts (Guo Shui Di Zi (1989) No.34).
In the process of implementing the provisional regulations on stamp duty, some problems have been raised about how to levy taxes on various technical contract decals. Through research, it is now clear as follows: 1. In terms of the applicable tax items and tax rates of technology transfer contracts, technology transfer includes: patent right transfer, patent application right transfer, patent implementation license and non-patented technology transfer. According to the provisions of the table of stamp duty items and tax rates, these different types of technology transfer certificates should be subject to different tax items and tax rates. Among them, the transfer of patent application rights and contracts concluded by means of non-patented technology transfer shall be subject to the tax items of technology contracts; Contracts and documents signed by the patent transfer and patent licensing office shall be subject to the tax items of property right transfer documents.
Three, about the scope of taxation of technical consulting contracts.
A technical consultation contract is a technical contract concluded by the parties on the analysis, demonstration, evaluation, prediction and investigation of relevant projects. Related projects include: 1. Soft science research projects related to the coordinated development of science and technology, economy and society; 2。 Technical projects that promote scientific and technological progress and management modernization and improve economic and social benefits; 3。 Other professional projects. For contracts that belong to these contents, tax decals shall be applied in accordance with the provisions of tax items of technical contracts. As for general consultation on laws, regulations, accounting and auditing. , does not belong to technical consultation, and its contract is not stamped.
Four, about the scope of tax on technical service contracts.
The taxation scope of technical service contracts includes: technical service contracts, technical training contracts and technical intermediary contracts. Technical service contract refers to a technical contract in which one party entrusts the other party to put forward an implementation plan to solve specific technical problems such as improving product structure, improving process flow, improving product quality, reducing product cost, protecting resources and environment, realizing safe operation and improving economic benefits. A contract for general processing, repair, repair, advertising, printing, surveying and mapping, standardized testing, survey and design by conventional means or for production and business purposes does not belong to a technical service contract. A technical training contract is a technical contract in which one party entrusts the other party to provide technical guidance and professional training to designated professional and technical personnel. Contracts concluded for employees' various vocational training, cultural study and amateur education are not technical training contracts and do not need to be stamped. A technology intermediary contract is a technology contract concluded by one party with knowledge, information and technology as the other party, contacting with a third party, introducing and organizing industrial development.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 2 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) The following documents are taxable documents:
(a) purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;
(2) Transfer of property rights;
(3) Business account books;
(4) Rights and licenses;
(5) Other tax vouchers determined by the Ministry of Finance.