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csbx
新手上路
提高悬赏 无满意答案 发表时间:2018-3-6 20:58:17  无悬赏 浏览次数:518
企业所得税汇算时符合税收优惠条件的技术转让所得应如何计算?
问题描述:
企业所得税汇算时符合税收优惠条件的技术转让所得应如何计算?

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csxrd
csxrd
新手上路
回答时间:2018-3-6 21:00:36
根据《国家税务总局关于技术转让所得减免企业所得税有关问题的通知》(国税函〔2009〕212号)第二条的规定,符合条件的技术转让所得应按以下方法计算:技术转让所得=技术转让收入-技术转让成本-相关税费。

  技术转让收入是指当事人履行技术转让合同后获得的价款,不包括销售或转让设备、仪器、零部件、原材料等非技术性收入。不属于与技术转让项目密不可分的技术咨询、技术服务、技术培训等收入,不得计入技术转让收入。

  技术转让成本是指转让的无形资产的净值,即该无形资产的计税基础减除在资产使用期间按照规定计算的摊销扣除额后的余额。

  相关税费是指技术转让过程中实际发生的有关税费,包括除企业所得税和允许抵扣的增值税以外的各项税金及其附加、合同签订费用、律师费等相关费用及其他支出。



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