A: What taxes should I pay for the transfer of patented or non-patented technology?

1. Personal income tax. The income obtained by individuals from providing patent rights belongs to one of the taxable incomes listed in Article 2 of the Individual Income Tax Law, and individual income tax shall be paid according to law.

2. Business tax. If the income from the transfer of patent rights belongs to the taxable income stipulated in the provisional regulations on business tax, the business tax shall be paid according to law.

Patent transfer can be exempted from business tax by registering the contract in the relevant technical registration office. Please consult the local local taxation bureau for details.