Does patented technology fall within the scope of value-added tax?

Yes, 6% of intangible assets are sold according to the appendix 1 of Caishui [2016] No.36, which refers to the business activities of transferring the ownership or use right of intangible assets. Intangible assets refer to assets that have no physical form but can bring economic benefits, including intangible assets such as technology, trademarks, copyrights, goodwill, natural resource use rights and other rights and interests. Technology, including patented technology and non-patented technology.