关于企业专利实施许可合同收入免税的思考  

Thoughts on Tax Exemption of Enterprise Patent License Contract

作　　者：徐明明 王志刚 XU Mingming;WANG Zhigang(China Nerin Engineering Co.,Ltd.,Nanchang,Jiangxi 330038,China)

机构地区：[1]中国瑞林工程技术股份有限公司,江西南昌330038

出　　处：《有色冶金设计与研究》2021年第5期49-51,共3页Nonferrous Metals Engineering & Research

摘　　要：对专利实施许可的分类和特点进行了介绍,梳理了在专利实施许可合同登记免税过程中的一些基本概念和税收优惠问题,得出结论如下:按照目前正在执行的规定,专利实施许可合同免征增值税,符合条件的也可以减免企业所得税。但专利实施许可合同属于《民法典》中的技术许可合同,关于技术许可合同的登记和税收政策尚不明确,建议完善相应的制度体系。This paper introduces the classification and characteristics of patent licensing,combs some basic concepts and tax preferences in the process of patent licensing contract registration and tax exemption,and draws the following conclusions:according to the regulations currently being implemented,patent licensing contracts are exempted from value-added tax,and those who meet the conditions can also be exempted from enterprise income tax.However,the patent license contract belongs to the technology license contract in the civil code.The registration and tax policy of the technology license contract are not clear.It is suggested to improve the corresponding system.

关 键 词：专利 实施许可 企业所得税 增值税 

分 类 号：F432[经济管理—产业经济]