Do you pay taxes on the transfer of non-patented technology?

Legal analysis: the income obtained by units and individuals (including foreign-invested enterprises, research and development centers established by foreign investment, foreign enterprises and foreign individuals) engaged in non-technology transfer and technology development business and related technical consulting and technical services business shall be exempted from business tax. Enterprise income tax may be exempted or reduced for non-technology transfer income of qualified enterprises.

Legal basis: Article 27 of the Enterprise Income Tax Law of People's Republic of China (PRC), the following income of an enterprise can be exempted or reduced:

(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.