Is the technical service fee tax-free?

1. The income of units and individuals (including foreign-invested enterprises, research and development centers established with foreign investment, foreign enterprises and foreign individuals) engaged in technology transfer and technology development business and related technical consulting and technical services business shall be exempted from business tax.

2. Technical consultation and technical service business related to technology transfer and technology development refers to the technical consultation and technical service business provided by the transferor (or the trustee) to help the transferee (or the trustee) master the transferred (or commissioned) technology according to the technology transfer or development contract. And the price of this part of technical consultation and service is on the same invoice as the price of technology transfer (or development). Simply providing technical services is not exempt from business tax.