The transfer of non-patented technology can be exempted or reduced from enterprise income tax. According to Item (1), (2) and (3) of Article 27 of the Enterprise Income Tax Law, the enterprise income tax may be exempted or reduced for units and individuals engaged in non-technology transfer.
Legal objectivity:
Article 27 of the Enterprise Income Tax Law: (1) Income from agriculture, forestry, animal husbandry and fishery projects; (two) the investment and operating income of public infrastructure projects supported by the state; (three) income from engaging in qualified environmental protection, energy saving and water saving projects; (4) Income from qualified technology transfer; (5) Income as stipulated in the third paragraph of Article 3 of this Law.