VAT rate of technology transfer fee

Six percent. According to the website of Map.com, the VAT rate of technology transfer fee is mainly based on the Provisional Regulations of People's Republic of China (PRC) on VAT. Where intangible assets such as patented technology and trademark rights are transferred, the VAT rate is 6%. In addition, according to the Notice on Pushing Forward the Pilot Project of Changing Business Tax to VAT in an All-round Way, technology transfer fee income belongs to "research and development and technical services" in modern service industry, and the VAT rate of 6% is applicable.