How to calculate personal income tax on investment in patented technology

According to the "Notice on Improving Income Tax Policies Related to Equity Incentives and Technology Shareholdings" issued by the State Finance Bureau and the State Administration of Taxation, issues related to personal income tax collection and management of personal non-monetary asset investments will be implemented. Starting from September 1, 2016, individuals or enterprises can choose the preferential policy of deferred taxation when investing in technology. The tax will be temporarily exempted for the current investment period. It is allowed to defer until the equity transfer. The income from the equity transfer minus the original value of the technology and the reasonable The difference after taxes and fees is taxed.