ZUIJIN,YOUPENGYOUXIANGGENWOYIQITOUZICHENGLIGONGSI,RANHOUWENYONGWODEZHUANLIJISHURUGUZAISHUIWUSHANGYOUHEHAOCHU?ZHENDUIZHEWENTI,XIAOBIANWOGEICHULEXIANGJINDEDAFU。

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答復:

YONGZHUANLIJISHUTOUZIRUGU:

JIE:WUXINGZICHAN-ZHUANLIJISHU  500WANYUAN

DAI:SHISHOUZIBEN-GUDONG    500WANYUAN

四肖三期内3必出一期中精准四肖RUOSHIANZHAOZUIDI10NIANTANXIAO,MEINIANFENTAN:

JIE:GUANLIFEIYONG-WUXINGZICHANTANXIAO  50WANYUAN

DAI:LEIJITANXIAO        50WANYUAN

總結:四肖三期内3必出一期中精准四肖從上述賬務處理可以看出,專利技術入股,可以達到合理合法攤銷進入當期費用,從而達到節省企業所得稅、可以長期遞減企業所得稅的目的。

注意:

HAODUOTOUZIZHEYEWEN,GERENYIJISHUTOUZIRUGUSHIFOUXUYAOYINGSHITONGCAICHANZHUANRANGJIAONA20%DEGERENSUODESHUI?

答復

專利在出資當期可以申請遞延所得稅繳納,遞延到專利出資所持股權轉讓的時候在進行繳納。繳納基數是根據股權轉讓原值與技術原值和相關稅費后的差額部分,如股權轉讓收入低于技術原值和相關稅費之和則不需要繳納所得稅。

參考一

2016NIAN9YUE,GUOJIACAIZHENGJUHESHUIWUZONGJUFABU《GUANYUWANSHANGUQUANJILIHEJISHURUGUYOUGUANSUODESHUIZHENGCEDETONGZHI》DISANTIAO:ZI2016NIAN9YUE1RIQI,GERENHUOQIYEYIJISHURUGUKEYIXUANZEDIYANNASHUIYOUHUIZHENGCE,TOUZIRUGUDANGQI KEZANBUNASHUI,YUNXUDIYANZHIGUQUANZHUANRANGSHI,ANGUQUANZHUANRANGSHOURUJIANQUJISHUYUANZHIHEHELISHUIFEIHOUDECHAEJISHUI。TONGSHI,YUNXUBEITOUZIQIYEANJISHUCHENGGUOTOUZIRUGUSHIDEPINGGUZHIRUZHANGBINGZAIQIYESUODESHUIQIANTANXIAOKOUCHU。

參考二

CAIZHENGBUGUOJIASHUIWUZONGJUGUANYUGERENFEIHUOBIXINGZICHANTOUZIYOUGUANGERENSUODESHUIZHENGCEDETONGZHICAISHUI〔2015〕41HAO:SAN、GERENYINGZAIFASHENGFEIHUOBIXINGZICHANTOUZIYINGSHUIXINGWEIDECIYUE15RINEIXIANGZHUGUANSHUIWUJIGUANSHENBAONASHUI。NASHUIRENYICIXINGJIAOSHUIYOUKUNNANDE,KEHELIQUEDINGFENQIJIAONAJIHUABINGBAOZHUGUANSHUIWUJIGUANBEIANHOU,ZIFASHENGSHANGSHUYINGSHUIXINGWEIZHIRIQIBUCHAOGUO5GEGONGLINIANDUNEI(HAN)FENQIJIAONAGERENSUODESHUI。

四肖三期内3必出一期中精准四肖YONGWODEZHUANLIJISHUTOUZIRUGUZAITOUZIBILISHANGSHIFOUYOUXIANZHI?

答復

四肖三期内3必出一期中精准四肖2014NIAN3YUE1RIQIZHIXINGDEXIN《GONGSIFA》QUXIAOLEWUXINGZICHANCHUZIBILIDEXIANZHI。ZHEYIWEIZHUGERENYIZHISHICHANQUANZENGZIRUGUSHIWANQUANHEFADEXINGWEI,ERQIEZAIZHUCEZIBENZHONGDEBIZHONGKEYIZHANDAOBAIFENZHIBAI。GUOJIADALIGULIJISHUCHUANGXIN,GULIGERENJIANGJISHUCHENGGUOZHUANHUAWEISHANGYEYONGTU。

按照《財政部國家稅務總局關于全面推開營業稅改征增值稅試點的通知》(財稅〔2016〕36號)附件三“營業稅改征增值稅試點過渡政策的規定”中的規定,納稅人提供技術轉讓、技術開發和與之相關的技術咨詢、技術服務,可以免征增值稅。
來源:郝老師說會計