Does the transfer of patented technology need to pay VAT?

Can be exempted. According to Annex 3 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [2065 438+03] 106), the technology transfer, technology development, technical consultation and technical services provided by the pilot taxpayers are exempted from VAT.