Core Viewpoint - The article discusses tax incentives for technology personnel in research institutions and higher education institutions, focusing on the conditions and methods for enjoying these tax benefits related to the transformation of scientific and technological achievements into equity rewards and deferred tax policies [10][15][25]. Group 1: Tax Incentives for Technology Personnel - Tax incentives are available for technology personnel in research institutions and higher education institutions who achieve significant contributions in transforming scientific and technological achievements [5][27]. - The tax benefits include the ability to defer personal income tax when converting scientific achievements into equity or investment shares, with specific conditions for eligibility [15][16][19]. Group 2: Conditions for Enjoying Tax Benefits - Eligible institutions include non-profit research and development institutions and higher education institutions that meet specific criteria, such as being registered and recognized by relevant authorities [25][26]. - Technology personnel must be formal employees of these institutions and have made significant contributions to the transformation of scientific achievements [5][27]. Group 3: Methods for Tax Benefit Application - Institutions and personnel must file a record with the tax authority within 15 days of receiving awards or converting achievements into equity [6][12]. - Required documentation includes evaluation reports, equity reward documents, and other proof materials to be retained for verification [8][12]. Group 4: Deferred Tax Policies - Since September 1, 2016, individuals investing technological achievements into domestic enterprises can choose to defer tax payments until the transfer of equity, allowing for tax calculation based on the difference between transfer income and the original value of the technological achievement [15][16][22]. - The deferred tax policy applies to various types of technological achievements, including patents and software copyrights [19][28].