Legal analysis: the transfer of patented technology needs value-added tax. After the reform of the camp, the enterprise transfers patented technology, which belongs to intangible assets, and the VAT rate paid is 6%. However, there are also some cases of exemption from VAT, which can be exempted if the following two conditions are met: First, the technical content is closely related to the technology transfer, which belongs to the after-sales service of technology transfer, that is, the technology transfer contract should include the terms of relevant technical services and technical consultation. Formally, the price of this part of technical consultation or service is written on the same invoice as the price of technology transfer. Only technical consulting and services that meet the above two conditions can enjoy the tax exemption policy.
Legal basis: Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 1 Units and individuals selling goods or processing, repairing and repairing services (hereinafter referred to as services), services, intangible assets, real estate and imported goods in People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.