Patented technology is a technology protected by patent within the validity period. According to the classification of patents in China's patent law, it mainly includes technologies protected by invention patents and utility model patents. The party that obtains the patent right through the patent right transfer contract becomes the new legal patentee when the patent license contract is implemented. Patent transfer means that the patentee, as the transferor, records the project change declaration, including the transfer of patent application right, and shall submit the transfer or gift contract.
There are three types of patents in China:
1, invention patent;
2. Patent for utility model;
3. Design patent.
To sum up, patented technology only refers to the technology protected by authorized patents, that is, only refers to the technology protected by patent claims. We can't think that all the technologies recorded in patent specifications are patented technologies, let alone those recorded in unauthorized patent applications. Patented technology will become non-patented technology with the end of the patent validity period, or expired patented technology can be used for free. However, it is necessary to pay attention to whether other related patents are still within the validity period.
Legal basis:
Article 16 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).
The income from property transfer mentioned in Item (3) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by an enterprise from the transfer of fixed assets, biological assets, intangible assets, equity, creditor's rights and other property.
Article 90
Exemption or reduction of enterprise income tax on qualified technology transfer income mentioned in Item (4) of Article 27 of the Enterprise Income Tax Law means that the part of technology transfer income of resident enterprises within a tax year does not exceed 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.