How to calculate enterprise income tax in technology transfer of high-tech enterprises

In a tax year, if the income from the transfer of technology ownership by a resident enterprise does not exceed 5 million yuan, it shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half. The technology transfer income of high-tech enterprises includes the transfer of patented technology, computer software copyright, integrated circuit layout design right, new plant varieties, new biomedical varieties and other technologies determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.