1. In a tax year, if the income from technology transfer of resident enterprises does not exceed 5 million yuan, it shall be exempted from enterprise income tax;
2, more than 5 million yuan, corporate income tax levied by half.
Due to the different degree and nature of technology transfer, technology transfer can be divided into four basic types:
1, patent right transfer. Patent transfer refers to the form of technology transfer in which the patentee, as the transferor, transfers the ownership or holding right of his invention-creation patent to the transferee;
2. Transfer of patent application right. The transfer of patent application right refers to the form of technology transfer in which the transferor transfers his patent application right for a specific invention to the transferee;
3. Patent licensing. Patent licensing refers to the form of technology transfer in which the patentee or licensor acts as the transferor and permits the transferee to implement the patent within the agreed scope;
4. Non-patented technology transfer. The transfer of non-patented technology (technical secret) refers to the form of technology transfer in which the transferor provides the non-patented technological achievements it owns to the transferee, and the right to use and transfer the non-patented technological achievements is clearly defined between the two parties.
To sum up, technology transfer, also called technology transfer, refers to the process of technology input and output within or between countries, regions, industries and technologies themselves. Technology transfer includes the transfer, transplantation, industrialization, introduction, exchange and promotion of technological achievements, information and capabilities. Technology transfer is the main operation mode and scope of technology market. Technology transfer refers to an economic behavior in which technical commodities are transferred from exporting countries to importing countries. For exporters, it is technology transfer, and for importers, the technology market is technology introduction. Technology trade with technology transfer and introduction as the main content has become an important way of technology international dissemination.
Legal basis:
Article 27 of the Enterprise Income Tax Law of People's Republic of China (PRC) can exempt or reduce the following income of an enterprise:
(1) Income from agriculture, forestry, animal husbandry and fishery projects;
(two) the investment and operating income of public infrastructure projects supported by the state;
(three) income from engaging in qualified environmental protection, energy saving and water saving projects;
(4) Income from qualified technology transfer;
(5) Income as stipulated in the third paragraph of Article 3 of this Law.