1. Technology transfer contracts include: patent right transfer contract, patent application right transfer contract, patent implementation license and non-patented technology transfer contract. Among them, the contract concluded by the transfer of patent application right and non-patented technology transfer shall be subject to the tax item of "technology contract" with a tax rate of three ten thousandths; Contracts and documents signed by the patent transfer and patent exploitation license office shall be subject to the tax item of "documents of property right transfer" with the tax rate of five ten thousandths. 2. A technical consultation contract is a technical contract concluded by the parties on the analysis, demonstration, evaluation, prediction and investigation of relevant projects. The tax item of "technical contract" should be applied, and the tax rate is three ten thousandths. As for the general consultation on laws, regulations, accounting, auditing, etc., it does not belong to technical consultation, and its contracts are not stamped. 3. The taxation scope of technical service contracts includes: technical service contracts, technical training contracts and technical intermediary contracts. The tax item of "technical contract" should be applied, and the tax rate is three ten thousandths. A technical service contract is a technical contract that one party entrusts the other party to solve specific technical problems. Contracts concluded by general processing, repair, repair, advertising, printing, surveying and mapping, standardized testing, survey and design by conventional means or for production and business purposes are not technical service contracts. The tax items of processing contract and construction project survey and design contract shall be applicable, and the tax rate shall be five ten thousandths. A technical training contract is a technical contract concluded by one party entrusting the other party with technical guidance and professional training for specified professional and technical personnel. Contracts concluded for various vocational training, cultural study and amateur education of employees are not technical training contracts and are not stamped.