The transfer of invention patents by one legal person and two companies involves tax issues.

According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Implementation of Relevant Tax Issues, your enterprise does not own the patent right of this technology without the appraisal of the technology market or the Science and Technology Commission and other relevant departments, which does not meet the requirements of exempting technology transfer from business tax. Therefore, the transfer of invention patents by one legal person and two companies involves tax issues. Technology transfer refers to the behavior that the transferor transfers the ownership and use right of patented technology and non-patented technology to others with compensation.