Entities and individuals (including foreign-invested enterprises, foreign-invested research and development centers, foreign enterprises and foreign individuals) engaged in technology transfer, technology development business and related technical consulting and technical service business obtained Income is exempt from business tax. (Based on the "Notice on Taxation Issues Concerning the Implementation of the Decision of the Central Committee of the Communist Party of China and the State Council on Strengthening Technological Innovation, Developing High Technology, and Realizing Industrialization") Transfer of technological achievements of scientific research units and colleges and universities serving various industries , technical income derived from technology development, technical consulting, and technical services are temporarily exempt from income tax. Income from technology transfer by enterprises and institutions, as well as technical consulting, technical services, and technical training related to technology transfer that occur during the technology transfer process, and whose annual net income is less than 300,000 yuan, are temporarily exempt from income tax. The technologies involved are patented technologies or non-patented technologies. The condition for enjoying the above preferential policies is that both parties must sign a technology contract such as technology transfer. And go to the technical contract registration office for certification and registration. (Based on the Notice of the Ministry of Finance and the State Administration of Taxation on Taxation Issues Concerning the Implementation of the "Decision of the Central Committee of the Communist Party of China and the State Council on Strengthening Technological Innovation, Developing High Technologies, and Achieving Industrialization" and the "Notice on Several Preferential Policies for Corporate Income Tax" 》.