企业技术转让收入涉及的税收问题及其会计处理

Tax Revenue and Accounting Operation Concerning Incomes from Technological Transfer between Enterprises

文章分为两个方面 :一是企业技术转让的税收处理 ,主要对企业的技术转让收入涉及的营业税、城建税及教育费附加 ,以及技术转让净利润应交纳的所得税 ,根据有关税法的规定进行了详细的阐述 ;

The paper is of two parts.One part,dealing with the tax revenue processing of technological transfer between~ enterprises,mainly expounds bus^iness tax,urban construction tax and additional education fee concerning incomes~ from technological transfer and the income tax on net profits from techn^ological transfer as well according to the tax regulations concerned.The other p^art presents the accounting processing of incomes and profits from technological~ transfer.