The Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Enterprise Income Tax Issues Concerning the Transfer of Licensed Technology (State Taxation Administration of The People's Republic of China Announcement No.82, 20 15) stipulates that the technology obtained by non-exclusive licensed use rights will be transferred from 20 15, 1,1. For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.
The technologies referred to include patents (including national defense patents), computer software copyrights, exclusive rights in layout design of integrated circuits, new varieties of plants, new varieties of biomedicine 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. Among them, patents refer to inventions, utility models and designs that do not simply change the patterns and shapes of products.
Therefore, if the patented technology transferred by your company meets the above conditions, you can enjoy the enterprise income tax reduction and exemption for technology transfer.