Enterprise income tax on patent technology transfer

Legal analysis: The income tax provisions for enterprises to transfer patented technology are as follows: From 20 15, 10, 1, if the national limited partnership venture capital enterprise has invested in unlisted small and medium-sized high-tech enterprises for two years (24 months), the legal partner of the limited partnership venture capital enterprise can deduct 70% of its investment in unlisted small and medium-sized high-tech enterprises.

Legal basis: Article 27 of the Enterprise Income Tax Law of People's Republic of China (PRC) can exempt or reduce the enterprise income tax on the following incomes of enterprises: (1) income from agricultural, forestry, animal husbandry and fishery projects; (two) the investment and operating income of public infrastructure projects supported by the state; (three) income from engaging in qualified environmental protection, energy saving and water saving projects; (4) Income from qualified technology transfer; (5) Income as stipulated in the third paragraph of Article 3 of this Law.