Core Viewpoint - The article discusses the tax incentives related to the transformation of scientific and technological achievements, particularly focusing on personal income tax policies for high-tech enterprises and non-profit research institutions [2]. Group 1: Personal Income Tax Policies for High-Tech Enterprises - Since January 1, 2016, high-tech enterprises can allow their technical personnel to pay personal income tax on stock rewards in installments over a period not exceeding five calendar years [4]. - Relevant technical personnel are defined as those who have made significant contributions to the research and industrialization of technological achievements, including key project leaders and senior management responsible for major product lines [4]. - Stock rewards refer to the shares or equity granted to relevant technical personnel without charge [4]. Group 2: Cash Rewards for Technological Achievements - Non-profit research institutions and universities can provide cash rewards to their technical personnel from the income generated by the transformation of job-related technological achievements, with a 50% reduction in the taxable amount [7]. - Eligible recipients include technical personnel from non-profit research institutions and universities, which are defined as state-established or registered non-profit entities [9][10]. Group 3: Deferred Tax Policies for Stock Rewards - Since July 1, 1999, individuals receiving stock or equity as rewards for transforming job-related technological achievements can defer personal income tax until they receive dividends or transfer the equity [15]. - Eligible individuals must be formal employees of the research institutions or universities that grant the rewards [15]. Group 4: Deferred Tax Policies for Technology Investment - Individuals investing technological achievements into domestic enterprises can choose to defer tax on the entire consideration paid in stock, allowing for tax payment upon the transfer of equity [17]. - The definition of technological achievements includes patents, software copyrights, and other specified technologies [17]. Group 5: Documentation and Compliance - Enterprises must submit various documents for tax deferral, including a tax deferral application form and relevant proof of technology achievements [18]. - Tax withholding entities are required to report deferred tax situations annually to the tax authorities [18].

Core Viewpoint - The article emphasizes the importance of enhancing the efficiency of technology transfer through tax incentives, specifically focusing on VAT and corporate income tax policies related to technology innovation and transfer [2]. Part 1: Value-Added Tax (VAT) - Taxpayers providing technology transfer, development, and related consulting services are exempt from VAT [4]. - The exemption applies to both patent and non-patent technologies [5]. - Technology transfer through equity investment in patents can also qualify for VAT exemption if it meets specified conditions [6]. - Taxpayers must self-declare for VAT exemption within the corresponding reporting period based on the timing of VAT liability [7]. - To apply for VAT exemption, taxpayers need to present written contracts for technology transfer or development to the provincial-level science and technology authority for recognition, along with relevant documentation to the tax authority [8]. Part 2: Corporate Income Tax - Eligible entities for tax benefits include resident enterprises engaged in technology transfer [9]. - For a single tax year, the portion of technology transfer income not exceeding 5 million yuan is exempt from corporate income tax; any amount exceeding this threshold is subject to a 50% reduction in tax [11]. - Conditions for enjoying corporate income tax exemptions include the transfer of specific technologies such as patents, software copyrights, and other technologies recognized by the Ministry of Finance and the State Administration of Taxation [12]. - Technology transfer must be formalized through a contract, with domestic transfers requiring registration with provincial-level science and technology departments and cross-border transfers needing registration with commerce departments [13]. - Technology transfer income from prohibited or restricted export technologies does not qualify for tax exemptions [14]. - Taxpayers must submit quarterly prepayment and annual settlement declarations for corporate income tax [15]. - The application process involves departmental registration or approval, with eligible enterprises self-declaring and retaining relevant documentation for review [16]. Additional Tax Incentives - Enterprises investing in domestic resident enterprises with technology achievements can choose to defer tax payments, allowing them to postpone tax until the transfer of equity [24]. - Non-monetary asset investments by resident enterprises can have their transfer income recognized over a period of up to five years, allowing for staggered tax payments [29].