Royal fees include:

(1) Patent or proprietary technology royalties;

(2) Trademark royalties;

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(3) Copyright royalties;

(4) Distribution rights, sales rights or other similar rights fees.

The taxable conditions for royalties are:

(1) The royalties are related to imported goods;

(2) The use of royalties The payment of fees constitutes a condition for the sale of imported goods into the territory of the People's Republic of China.

Extended information:

According to the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China":

Article 6 Article 3 of the Enterprise Income Tax Law Income includes income from the sale of goods, income from the provision of services, income from the transfer of property, income from equity investments such as dividends, interest income, income from rentals, income from royalties, income from donations and other income.

Article 20 The term “royalty income” as mentioned in Item (7) of Article 6 of the Enterprise Income Tax Law refers to the income from patents, non-patented technologies, trademark rights, copyrights and other franchises provided by enterprises. Income from use rights.

Royalty income shall be recognized based on the date on which the royalties are payable by the franchisee as stipulated in the contract.

Article 21 The income from receiving donations as mentioned in Item (8) of Article 6 of the Enterprise Income Tax Law refers to the monetary assets and non-monetary assets that an enterprise receives for free from other enterprises, organizations or individuals. sexual assets.

When receiving donation income, the income will be recognized based on the date of actual receipt of donated assets.

Article 22 The term “other income” as mentioned in Item (9) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by the enterprise in addition to items (1) to (8) of Article 6 of the Enterprise Income Tax Law. Other income other than the income specified in this item.

Including corporate asset surplus income, deposit income from overdue packages, payables that cannot be repaid, receivables that have been recovered after handling bad debt losses, debt restructuring income, subsidy income, Liquidated damages income, exchange gains, etc.

Article 23 The following production and operation businesses of the enterprise can recognize the realization of income in installments:

(1) If the goods are sold by installment payment, the payment shall be made in accordance with the payment stipulated in the contract. The date on which the revenue is recognized is realized;

(2) The enterprise is entrusted to process and manufacture large-scale machinery and equipment, ships, and aircraft, as well as engage in construction, installation, assembly engineering business, or provide other labor services, etc., and the duration exceeds 12 months , the realization of income is recognized according to the completion progress or the workload completed within the tax year.

Article 24: If revenue is obtained through product sharing, the realization of revenue shall be recognized based on the date when the enterprise distributes the product, and the amount of revenue shall be determined based on the fair value of the product.

Baidu Encyclopedia-Royalty Fee