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].

Group 1: Share Buyback Announcement - The company plans to repurchase its shares using self-owned funds and a special loan, with a total amount between RMB 100 million and 200 million, and a maximum repurchase price of RMB 9.08 per share [1][2] - As of July 31, 2025, the company has repurchased a total of 15,666,500 shares, accounting for 1.35% of the total share capital, with a total transaction amount of RMB 95,287,091, at prices ranging from RMB 5.65 to RMB 6.28 per share [1][2] - The repurchase complies with relevant laws and regulations, and the funding source includes a loan agreement with Industrial and Commercial Bank of China for up to RMB 140 million [2][3] Group 2: Patent Acquisition Announcement - The company and its subsidiaries have recently obtained 5 new invention patents, bringing the total number of patents to 2,505, with 1,300 valid patents, including 418 invention patents [5][6] - The newly acquired patents have a protection period of 20 years from the date of application, enhancing the company's ability to protect its intellectual property and maintain competitive advantages [6][7] - The acquisition of these patents is expected to strengthen the company's core competitiveness and market influence through continuous innovation [6][7]

Group 1 - The company, JianKe Intelligent, announced the receipt of four domestic invention patent certificates, two domestic utility model patent certificates, and one design patent certificate, along with a software copyright registration certificate [2] - This development indicates the company's ongoing commitment to innovation and intellectual property protection [2] - The announcement was made on the evening of August 1, highlighting the company's recent achievements in patent acquisition [2] Group 2 - The acquisition of these patents may enhance the company's competitive position in the market [2] - The patents cover various aspects of the company's technology, which could lead to potential new products or improvements in existing offerings [2] - The software copyright registration further emphasizes the company's focus on developing proprietary technology solutions [2]

Core Viewpoint - The article outlines the tax policies related to technology transfer for resident enterprises, highlighting the tax exemptions and reductions applicable to technology transfer income [3][4]. Summary by Sections Technology Transfer - Technology transfer refers to the act of a resident enterprise transferring its ownership of technology or granting a global exclusive license for a period of five years or more [4]. Scope of Technology Transfer - The scope includes computer software, patent technology, copyright, integrated circuits, new plant varieties, layout design rights, and biomedicine, among others [5][6]. Tax Exemption Policy - For a tax year, if the technology transfer income does not exceed 5 million yuan, it is exempt from corporate income tax; any amount exceeding 5 million yuan is subject to a 50% reduction in corporate income tax [3][6]. Eligibility Criteria - To qualify for tax exemptions, the technology transfer must meet specific criteria, including being conducted by a resident enterprise, falling within the scope defined by the Ministry of Finance and the State Taxation Administration, and obtaining necessary recognitions from provincial-level technology departments [8]. Calculation Method - The calculation of eligible technology transfer income involves deducting the cost of technology transfer from the revenue generated from the transfer, excluding non-technical income [9][14]. Related Tax Fees - Related tax fees include all actual taxes incurred during the technology transfer process, excluding corporate income tax and allowable VAT deductions [12][17]. Important Considerations - Enterprises must separately calculate technology transfer income and reasonably allocate their period expenses to enjoy the tax benefits. Failure to do so will disqualify them from the tax exemption [20].

Group 1 - The core viewpoint of the news is the introduction of 12 measures by the Shandong provincial government to promote patent industrialization and empower the construction of a modern industrial system [1][2] - Shandong province has conducted a special action for patent transformation and utilization, achieving significant results, including the identification of 62,600 invention patents, with 5,315 patents realizing industrialization and generating a sales output value of 947.74 billion yuan [1] - From January to March this year, the province recorded 16,000 patent transfers and licenses, marking a year-on-year increase of 24.7%, indicating an active transformation and utilization of patents by innovative entities [1] Group 2 - The measures focus on the entire chain of patent transformation and utilization, proposing 12 initiatives aimed at improving patent quality, streamlining supply-demand channels, optimizing service support, and enhancing protection [2] - The policy design emphasizes integration, innovation, and collaboration, reflecting a commitment to integrated reform, the dual-chain combination of patent industry, and coordinated efforts between government and market [2] - New policy measures include the establishment of high-value patent cultivation centers, industrial intellectual property operation centers, and key industry patent pools, aimed at deep integration of patent technology with industrial development [2] Group 3 - The government plans to strengthen financial coordination and provide substantial financial incentives to encourage various entities to actively participate in the entire process of patent industrialization [3] - The focus is on leveraging market mechanisms for resource allocation and constructing a market-oriented financial support system for patent industrialization, thereby facilitating enterprise patent technology research and industrial upgrades [3]

Group 1 - The company Shanghai Xiba plans to acquire the patent rights for three invention patents and one utility model patent from the Dalian Institute of Chemical Physics, Chinese Academy of Sciences for 20 million yuan [1] - Additionally, the company intends to purchase the patent rights for two invention patents for 5 million yuan [1] - The company plans to establish two holding subsidiaries with a registered capital of 10 million yuan each in partnership with its core technology and management teams to promote the industrialization of related technologies [1] Group 2 - The transactions do not constitute related party transactions or major asset restructuring [1]

Core Insights - The Chongqing Liangjiang New Area has established the Mingyue Lake Digital Technology Industry Intellectual Property Operation Center, which has collected and analyzed nearly 3,000 patent supply and demand information, completed over 100 patent transformations, and achieved intellectual property pledge financing of over 52 million yuan this year [1][2] Group 1: Intellectual Property Operations - The Mingyue Lake Digital Technology Industry Intellectual Property Operation Center has completed over 500 instances of patent technology valuation, transfer, and licensing in 2024, involving nearly 100 enterprises [2] - The center has facilitated the transfer of 7 patent technologies from the West China Research Institute of Computing Technology to enterprises, with a contract amount exceeding 2 million yuan [1] Group 2: Financing and Support - Intellectual property pledge financing is highlighted as a significant method for monetizing intellectual property, with Chongqing Weizhe Technology Co., Ltd. receiving nearly 3 million yuan in loans through this method, alleviating operational pressure [2] - The center collaborates with banks and evaluation agencies to quickly assist companies in obtaining financing based on their intellectual property needs [2] Group 3: Knowledge Base and Ecosystem - The center has managed over 3,000 high-value patent results from various research institutions and established a database of effective patents in key digital technology areas, including artificial intelligence and the Internet of Things [3] - The Liangjiang New Area has formed the Mingyue Lake Intellectual Property Operation Alliance, comprising over 70 member units, to enhance the intellectual property ecosystem [3]

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