What is the stamp duty levied on the non-patented technology transfer contract?

Legal analysis: Non-patented technology can be sold, and stamp duty is levied on "transfer of non-patented technology" according to the tax item of "technology contract". Because the non-patented technology does not need to be registered in the government management department, but depends on the confidentiality of the owner of the non-patented technology, its transfer does not need to be handled in the government management department, so it is labeled according to the "technology contract".

Legal basis: Notice of State Taxation Administration of The People's Republic of China on Stamp Duty on Technology Contracts Article 1 Technology transfer includes: patent right transfer, patent application right transfer, patent implementation license and non-patented technology transfer. According to the provisions of the table of stamp duty items and tax rates, these different types of technology transfer certificates should be subject to different tax items and tax rates. Among them, the contract concluded between the transfer of patent application right and the transfer of non-patented technology is subject to the tax item of' technology contract'; What is the tax stamp duty on the transfer of non-patented technology? Contracts and documents written by the Patent Transfer and Patent Licensing Office shall be subject to the provisions of the "Property Right Transfer Document". The contract written by the patent application right and non-patented technology transfer is different from the contract written by the patent transfer and patent licensing office. The former is subject to the "technical contract" tax item, and the stamp duty is paid at the rate of three ten thousandths. For the latter, the tax item of "property right transfer document" should be applied, and the stamp duty should be calculated and paid at the rate of five ten thousandths.