According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Pilot Tax Policy of Changing Business Tax to Value-added Tax in Transportation Industry and Some Modern Service Industries in China? Annex 2 of Caishui (2013) No.37 stipulates that modern service industry -R&D and technical service-technology transfer service refer to the business activities of transferring the ownership or use right of patented or non-patented technology.
Therefore, enterprises have to pay VAT when selling patents. The general taxpayer's VAT rate is 6% and the small-scale taxpayer's VAT rate is 3%.