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What Are Tax-Free Concessions For Technology Pfer In Enterprises And Institutions?
The pfer of technology and the income from technology consulting, technical services and technical training related to technology pfer in the process of technology pfer will be exempted from enterprise income tax if the annual net income is less than 300 thousand yuan; and more than 300 thousand yuan will be paid in accordance with the law.
"Net income" refers to the balance between the pfer of technology acquired by enterprises and institutions and the relevant technical consulting, service and training revenues minus the costs and expenses arising from the pfer of the technology.
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