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].

Core Viewpoint - Personal transfer of copyright is exempt from value-added tax (VAT) [1][2] Group 1: Exemptions for Copyright and Film Industry - Personal transfer of copyright is exempt from VAT according to the regulations [2] - Sales of film copies, transfer of film copyrights, film distribution income, and rural film screening income are also exempt from VAT [3] - The exemption for film-related income is supported by the Ministry of Finance and the State Taxation Administration [3] Group 2: Exemptions for Television Services - Basic maintenance fees for digital cable television and rural cable television are exempt from VAT [4] - This exemption is confirmed by the latest announcement from the Ministry of Finance and the State Taxation Administration [5] - The exemption for television service fees will be effective until December 31, 2027 [6]

Core Viewpoint - Intellectual property (IP) is essential in daily life, influencing various aspects such as clothing and beverages, highlighting its pervasive presence in society [2]. Group 1: Definition and Types of Intellectual Property - Intellectual property refers to the exclusive rights that individuals or organizations have over their intellectual achievements, including works, inventions, trademarks, geographical indications, trade secrets, integrated circuit layout designs, new plant varieties, and other legally defined objects [3]. - The main types of intellectual property include patent rights, trademark rights, geographical indications, data intellectual property, copyright, new plant varieties, integrated circuit layout designs, and trade secrets [4]. Group 2: Protection Duration of Intellectual Property - Patent rights have varying protection durations: invention patents for 20 years, utility model patents for 10 years, and design patents for 15 years, all calculated from the application date [5]. - Trademark rights are protected for 10 years from the date of approval [5]. - The protection duration for geographical indications depends on the registration form, typically lasting 10 years with the possibility of renewal [5]. - Data intellectual property protection duration varies based on data type and legal regulations, with copyright lasting for the author's lifetime plus 50 years, while trade secrets depend on their confidentiality and value [6]. Group 3: Infringement of Intellectual Property - Infringement actions include unauthorized use of similar trademarks, special signs, patents, and other creative works in production, advertising, and other activities [8]. - Other infringement behaviors involve counterfeiting trademarks, unauthorized registration of similar trademarks, and providing facilities for infringement activities [8]. Group 4: Intellectual Property Pledge Financing - Intellectual property pledge financing allows enterprises to use legally owned patents, trademarks, and copyrights as collateral to obtain loans from banks, addressing funding challenges for technology-based SMEs lacking real estate guarantees [9]. - Eligible for this financing are valid patents and trademarks granted by the National Intellectual Property Office and copyright registration certificates from the National Copyright Administration [9].

Core Insights - The Suzhou Intermediate People's Court held an event focused on "Technology Empowering Industrial Development" and released the 2024 Intellectual Property Judicial Protection Work Report, highlighting achievements in IP protection [1][2] - In 2024, the court received 6,746 new IP cases, a year-on-year increase of 0.23%, and a 15.5% increase compared to 2022, while concluding 6,385 cases, a decrease of 4.9% [1][2] Summary by Categories Intellectual Property Cases - The number of new technical cases received was 1,227, with utility model and invention patent cases accounting for 50.8% [2] - There was a notable increase in cases related to strategic emerging industries such as biomedicine, digital biomarkers, and new materials [2] - Internet platform IP disputes reached 1,935 cases, showcasing diverse types of platforms and various forms of alleged misconduct [2] Case Characteristics - The report indicated an upward trend in the monetary value of civil cases, with 180 cases between 1 million and 3 million yuan (an increase of 11.1%), 42 cases between 3 million and 5 million yuan (an increase of 40%), and 135 cases over 5 million yuan (an increase of 4.7%), with the highest claim reaching 150 million yuan [2] - The report emphasized the emergence of new challenges in IP protection due to new digital business models and the ongoing development of a "three-in-one" trial mechanism for IP cases [1][2] Judicial Initiatives - The Suzhou court selected ten typical cases from 2024 to showcase its innovative practices in IP judicial protection, covering patents, trademarks, and copyrights, and addressing key issues in cutting-edge technology and commercial competition [2] - The establishment of a knowledge property protection guidance station and a one-stop service center in Kunshan High-tech Zone was announced to enhance IP protection for technology-based enterprises [3]