Technology transfer fee, that is, the fee paid by enterprises to buy or use proprietary technology.
The first is the actual cost of negotiating technology trade contracts and executing technology trade contracts.
Second, the transferor's royalty income.
The technology transfer fee belongs to the category of camp reform, and the general taxpayer of value-added tax applies the tax rate of 6% when issuing the invoice of technology transfer fee.
Legal basis: Article 10 of the Patent Law of People's Republic of China (PRC), the patent application right and patent right can be transferred.
Where a unit or individual in China transfers the right to apply for a patent or the patent right to a foreigner, foreign enterprise or other foreign organization, it shall go through the formalities in accordance with the provisions of relevant laws and administrative regulations.
Where the right to apply for a patent or the patent right is transferred, the parties concerned shall conclude a written contract and register it with the patent administration department of the State Council, which shall make an announcement. The transfer of the right to apply for a patent or the patent right shall take effect from the date of registration.