According to the provisions of the Value-added Tax Law of People's Republic of China (PRC), the patent transfer between enterprises is a service act, and special VAT invoices can be issued and deducted. However, it should be noted that the invoice must comply with the relevant provisions of the tax law, such as the contents of the invoice must be true, accurate and complete, and the drawer and payee must be real taxpayers.
When transferring patents between affiliated enterprises, it is suggested to follow the provisions of the tax law, ensure the legality and standardization of invoicing and deduction, and avoid tax risks and disputes.