If the projects that meet the national key support may be exempted, what questions do you have about exempting the transfer of patented technology from stamp duty? My reply is as follows: 1. Technology transfer contracts include: patent transfer contract, patent application right transfer contract, patent implementation license and non-patented technology transfer contract. Among them, the contract concluded by the transfer of patent application right and the transfer of non-patented technology is subject to the tax item of "technology contract", and the tax rate is three ten thousandths; Contracts and documents signed by the patent transfer and patent licensing office shall be subject to the tax item of "property right transfer documents", and the tax rate shall be five ten thousandths. 2. A technical consultation contract is a technical contract concluded by the parties on the analysis, demonstration, evaluation, prediction and investigation of relevant projects. The tax item of "technical contract" shall be applied, and the tax rate shall be three ten thousandths. As for general consultation on laws, regulations, accounting and auditing. , does not belong to technical consultation, and its contract is not stamped. 3. The taxation scope of technical service contracts includes: technical service contracts, technical training contracts and technical intermediary contracts. The tax item of "technical contract" shall be applied, and the tax rate shall be three ten thousandths. A technical service contract is a technical contract in which one party entrusts another party to solve a specific technical problem. A contract for general processing, repair, repair, advertising, printing, surveying and mapping, standardized testing, survey and design by conventional means or for production and business purposes does not belong to a technical service contract. The tax items applicable to processing contracts and construction engineering survey and design contracts are at a tax rate of five ten thousandths. A technical training contract is a technical contract in which one party entrusts the other party to provide technical guidance and professional training to designated professional and technical personnel. Contracts concluded for employees' various vocational training, cultural study and amateur education are not technical training contracts and do not need to be stamped.