中国政策档案 Governance Archive HOLDINGS 227,292 · FONDS 111
Record · chinatax ACC. 900067836

Official Reply of the State Administration of Taxation on the Collection of Value-Added Tax on Equipment Sales in the Process of Patent Technology Transfer

国家税务总局关于专利技术转让过程中销售设备征收增值税问题的批复

Issuer
Date
1998-06-18
Instrument
reply
Cited by
0
This document clarifies that when a taxpayer sells goods through technology transfer, the goods portion is subject to value-added tax (VAT) while the technology transfer income is subject to business tax. If the price of the goods is obviously low, the tax authorities shall determine the taxable price according to relevant regulations.
Full text · 原文 142 字
吉林省国家税务局:<br> 你局《关于专利技术转让过程中销售设备征收增值税问题的请示》(吉国税发[1998]23号)收悉,现批复如下:<br> 对纳税人采取技术转让方式销售货物,其货物部分应照章征收增值税;技术转让收入部分征收营业税。如果货物部分价格明显偏低,按有关规定由主管税务机关核定其计税价格。