Legal analysis: the transfer of patented technology needs value-added tax. After the reform of the camp, the enterprise transfers patented technology, which belongs to intangible assets, and the VAT rate paid is 6%. However, there are also some cases of exemption from VAT, which can be exempted if the following two conditions are met: First, the technical content is closely related to technology transfer and belongs to after-sales service of technology transfer, that is, the technology transfer contract should include relevant technical services and technical consultation clauses; Second, formally, the price of this part of technical consultation or service and the price of technology transfer are on the same invoice. Only technical consulting and services that meet the above two conditions can enjoy the tax exemption policy.
Legal basis: Article 22 of the Law of People's Republic of China (PRC) on Tax Collection and Management, the special VAT invoice is printed by the enterprise designated by the competent tax department of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council. No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.