【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 ;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更多还原

【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.更多还原