欢迎扫描下方二维码关注： 一文了解居民企业 技术转让企业所得税政策 and and the same the many of the many of the many of the many of the many of the many of the many of the many of the seems of the seems of the t 居民企业技术转让企业所得税政策你 了解吗? 有哪些政策要点需要关注? 一文 为你梳理，快来一起学习吧! 政策要点 一个纳税年度内，居民企业技术转让所 得 不 超 过 500 万 元 的 部 分 ， 免 征 企 业 所 得 税;超过500万元的部分,减半征收企业所 得税。 详细内容 集成电路 植物新品种 布图设计权 生物医药 财政部和国家税务总 新品种 局确定的其他技术 其中： 专利技术，是指法律授予独占权 的发明、实用新型和非简单改变产品图案的 外观设计。 (三) 自2015年10月1日起全国范围内 的居民企业转让5年(含5年)以上非独占许可使 用权取得的技术转让所得，纳入享受企业所得 税优惠的技术转让所得范围。此规定限于企业 拥有该技术所有权的情况，技术所 ...

一批成果在本次大会上正式发布。"网络文学转化微短剧计划"将推动网文与微短剧产业深度融合， 为网络文学IP的多元变现与广泛传播注入新动能。此外，"北京网络文学创作基地"也在北京市经开区正 式揭牌。 新发布的《网络文学作品著作权保护实务蓝皮书》涵盖行业背景与侵权全景、著作权法律基础解 析、版权风险防控体系、多元化维权路径与实务、典型案例五大板块，实现"法律解析-技术防控-实务 操作"全链条覆盖。网络文学"快保护"机制由北京市出版版权协会与重点平台共同打造，旨在建立"投 诉-处置"快速响应机制与长效沟通机制，进一步压缩侵权处理周期，形成版权保护生态闭环，从而及 时、有效地遏制网络文学侵权行为。 网络文学持续蓬勃发展。报告显示，2024年网络文学作品累计规模达4210万部，同比增长 11.19%；网络文学IP改编量为83250部，同比增长14.55%。截至2024年年底，我国网络文学平台驻站作 者总数约为3030.1万人，同比增长3.44%。2024年用户规模增长速度明显高于作品和作者的增速，网络 文学正在步入以用户和消费转化为核心的新阶段。 中国青年报北京7月18日电（中青报·中青网记者 张敏）7月17日至18日， ...

你以为融资靠PPT？上市靠财报？高新认定靠关系？ 其实很多企业都忽略了那个藏在角落里的"加速 器"——软件著作权。它就像你电脑里那个从不清理却能让系统飞起的缓存文件，平时没人注意，关键 时刻却能让你快人一步。 当投资人在翻看你的BP时，"自主研发"四个字配上软著证书编号，比你说一百遍"我们技术很牛"都管 用。那本绿色的小本子，在投资人眼里就是真金白银的技术壁垒。有个做SaaS的朋友，去年融资时把软 著证书复印件放在资料最上面，结果投资人第一个问题就是"你们还有多少这样的技术储备？" 上市路上的隐形加速带，很多企业到IPO前夕才想起来补软著，结果耽误了进程。有个准备科创板上市 的公司，审计时发现核心产品的知识产权保护不足，临时补了6个软著，导致上市进度推迟了小半年。 而那些早早布局的企业，软著早就成了招股书里的亮点。创业板某上市公司，靠着30多项软著，硬是把 市盈率做高了20%。 高新认定更是个"送分题"，一个软著顶得上好几个实用新型专利。去年帮一个客户做高新申报，他们研 发费用其实差一点，但靠着15个软著，硬是过了认定。评审专家看到厚厚一摞软著证书，直接说了 句"这企业技术实力不错啊"。要知道，高新企业的税收 ...

欢迎扫描下方二维码关注： 答： 销售电影拷贝、转让电影版权、电影发行收入以及农村电影放映 收入免征增值税。 【优惠内容】 根据《财政部 税务总局 关于继续实施支持文化企业发展增值税政策的通知》(财税〔2019〕17号)规定,"一、 对电影主管部门(包括中央、省、地市及县级)按照各自职能权限批准从事电影制片、发行、放映的电影集团公司(含成员企业)、电 影制片厂及其他电影企业取得的销售电影拷贝(含数字拷贝)收入、转让电影版权(包括转让和许可使用)收入、电影发行收入以及在 农村取得的电影放映收入，免征增值税。 问：收取的有线数字电视基本收视维护费和农村有线电视基本收视费是否免征增值税？ 答： 收取的有线数字电视基本收视维护费和农村有线电视基本收视费 免征增值税 。 【优惠内容】 根据《财政部 税务总局关于延续实施支持文化企业发展增值税政策的公告》(财政部 税务总局公告2023年第 61号)规定，二、对广播电视运营服务企业收取的有线数字电视基本收视维护费和农村有线电视基本收视费，免征增值税。 问：个人转让著作权是否免征增值税？ 答： 个人转让著作权 免征增值税。 【优惠内容】 根据《财政部 国家税务总局关于全面推开营 ...

Market Overview - A total of 145 stocks hit the daily limit up in the A-share market, with 100 stocks remaining after excluding 45 ST stocks, resulting in a limit-up rate of 84.3% [1] Limit-Up Stocks - The highest limit-up order volume was recorded by Zhongchao Holdings with 678,600 hands, followed by Yanshan Technology, Quanzhu Co., and Huasheng Tiancai with 556,400 hands, 494,900 hands, and 296,600 hands respectively [2] - Notable stocks with consecutive limit-ups include Yuzhong Sanxia A with 5 consecutive days, and several others like Quanzhu Co. and Jingjin Electric-UW with 3 consecutive days [2] Key Concepts Huawei HarmonyOS - Stocks benefiting from the Huawei HarmonyOS concept include Jiulian Technology, Dahua Intelligent, Tianyuan Dike, and Nantian Information [3] - Jiulian Technology has diversified its business in the HarmonyOS field across various sectors such as healthcare, agriculture, smart cities, and finance [3] - Dahua Intelligent has adapted its applications for domestic operating systems and has a strong collaboration with Huawei in ICT and cloud services [3] - Tianyuan Dike has developed applications compatible with HarmonyOS for Huawei's video services [3] Computing Power - Stocks related to computing power include Huasheng Tiancai, Dawi Technology, Hainan Huatie, and Changshan Beiming [4] - Huasheng Tiancai offers solutions in the digital new infrastructure sector, including a new generation of AI computing power centers [4] - Dawi Technology focuses on data center construction and operations in North China, providing services such as cabinet leasing and cloud services [4] - Hainan Huatie is investing in intelligent computing services and aims to integrate data, models, and computing power to embrace the AI industry chain [4] Rare Earth Permanent Magnet - Stocks in the rare earth permanent magnet sector include Shenghe Resources, Guangsheng Nonferrous, and Tianhe Magnetic Materials [5] - Shenghe Resources focuses on rare earth and zirconium-titanium resources, establishing a comprehensive industrial chain [6] - Guangsheng Nonferrous has a mid-heavy rare earth mining target of 2,700 tons for 2024, achieving over 70% completion [7] - Tianhe Magnetic Materials is a leading provider of high-performance rare earth permanent magnet materials, applicable in various industries including new energy vehicles and aerospace [7] Institutional Activity - Qingdao Jinwang saw a net institutional buy of over 150 million yuan, with stocks like Changshan Beiming and Hongbo Co. also appearing on the leaderboard [8] - The top three net buying stocks by institutions included Yanshan Technology, Tianyuan Dike, and Nanshan Zhishang, with net purchases of 214 million yuan, 170 million yuan, and 157 million yuan respectively [9]

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].

Group 1 - The core viewpoint of the article highlights the significant progress in intellectual property (IP) development and protection in Shandong Province, as detailed in the 2024 white paper [1][2] - In 2024, Shandong Province is expected to have 286,300 effective registered trademarks, representing a year-on-year increase of 9.2% [2] - The number of invention patents in the province is projected to reach 286,300, with a year-on-year growth of 19.5%, and the per capita invention patent ownership is expected to increase by 4.61 to 28.17 [1] Group 2 - The white paper indicates that Shandong has achieved notable results in the application of intellectual property, with 64,000 patent transfers and 15,000 licenses, marking increases of 9.5% and 316.2% respectively [1] - The province has identified 594 model enterprises for patent industrialization and recognized 523 patent-intensive products, with total sales exceeding 100 billion [1] - The white paper is part of a continuous effort, marking the 23rd year of reporting on the province's IP development status, showcasing advancements in IP creation quality, protection effectiveness, and service capabilities [2]