Legal analysis: the income obtained by units and individuals (including foreign-invested enterprises, research and development centers established by foreign investment, foreign enterprises and foreign individuals) engaged in non-technology transfer and technology development business and related technical consulting and technical services business shall be exempted from business tax. Technology transfer refers to the behavior that the transferor transfers the ownership or use right of patented technology and non-patented technology to others for compensation. Enterprise income tax may be exempted or reduced for non-patent transfer income of qualified enterprises.
Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the tax rate of individual income tax:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.