How to calculate the value-added tax of enterprise patent transfer

Hello, regarding the issue of' How to calculate the value-added tax on patent transfer by enterprises', according to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Enterprise Income Tax on Technology Transfer of Licensed Use Rights (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.82,2021), the qualified non-exclusive technology transfer income of licensed use rights for more than five years, It should be calculated according to the following method: technology transfer income = technology transfer income-amortization expenses of intangible assets-related taxes and fees-amortization technology transfer income refers to the price obtained by the transferor after performing the technology transfer contract, excluding non-technical income such as sales or transfer of equipment, instruments, spare parts and raw materials. Income from technical consultation, service and training that is inseparable from technology transfer projects is not included in technology transfer income. The income from the transfer of the right to use the technology license shall be recognized on the date when the transferee pays the license fee according to the transfer agreement. Amortization expense of intangible assets refers to the amortization expense calculated in the current year according to tax laws and regulations. Involving self-use and external licensing, it should be reasonably divided according to the principle of benefit. Relevant taxes and fees refer to the relevant taxes and fees actually incurred in the process of technology transfer, including all kinds of taxes and fees except enterprise income tax and allowable deduction of value-added tax and their surcharges, contract signing fees, attorney fees and other related expenses. Amortization period expenses (excluding intangible assets amortization expenses and related taxes and fees) refer to the period expenses allocated in proportion to sales income in the year of technology transfer.