According to the "Provisional Regulations on Stamp Duty in People's Republic of China (PRC)", technology contracts, including technology development, transfer, consultation and service contracts, should pay stamp duty at three ten thousandths of the amount contained in the contract. Guo shui di [1989] No.34 has the following provisions on the scope of technology contracts, as well as the tax items and tax rates applicable to stamp duty:
1. Technology transfer contracts include: patent right transfer contract, patent application right transfer contract, patent exploitation license and non-patented technology transfer contract.
Among them, the contract concluded by the transfer of patent application right and the transfer of non-patented technology is subject to the tax item of "technology contract", and the tax rate is three ten thousandths; Contracts and documents signed by the patent transfer and patent licensing office shall be subject to the tax item of "property right transfer documents", and the tax rate shall be five ten thousandths.
Legal basis: According to China's "Provisional Regulations on Stamp Duty", stamp duty taxpayers should pay stamp duty according to regulations. Scope: Contract tax rate including technology development, transfer, consulting and services: including 0.03% of the amount. Taxpayer: the contractor.