| 企业技术转让收入涉及的税收问题及其会计处理 |
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| 引用本文： | 管春玲,李云龙.企业技术转让收入涉及的税收问题及其会计处理[J].辽宁科技学院学报,2000,2(1):64-66. |
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| 作者姓名： | 管春玲 李云龙 |
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| 作者单位： | 本溪冶专·高职专经济系!辽宁本溪117022 |
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| 摘 要： | 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；二是对企业的技术转让收入及净利润的会计处理进行了介绍。
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| 关 键 词： | 技术转让收入 税收 会计处理 企业 |
Tax Revenue and Accounting Operation Concerning Incomes from Technological Transfer between Enterprises |
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| Guan Chunling,LiYunlong.Tax Revenue and Accounting Operation Concerning Incomes from Technological Transfer between Enterprises[J].Journal of Liaoning Institute of Science and Technology,2000,2(1):64-66. |
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| Authors: | Guan Chunling LiYunlong |
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| Abstract: | 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. |
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| Keywords: | Incomes from technological transfer Tax revenue Accounting operation |
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