According to Article 1 of the Notice of State Taxation Administration of The People's Republic of China on Collecting Stamp Duty on Technology Contracts (Guo Shui Di [1989] No.34), "Technology transfer includes: patent right transfer, patent application right transfer, patent implementation license and non-patented technology transfer. According to the provisions of the table of stamp duty items and tax rates, these different types of technology transfer certificates should be subject to different tax items and tax rates. Among them, the contract concluded between the transfer of patent application right and the transfer of non-patented technology is subject to the tax item of' technology contract'; Contracts and documents written by the patent transfer and patent licensing office shall be subject to the provisions of the "property right transfer documents". The contract written by the patent application right and the non-patented technology transfer office is different from the contract written by the patent transfer and patent licensing office. The former is subject to the "technology contract" tax, and the stamp duty is paid at the rate of three ten thousandths. For the latter, the tax item of "property right transfer document" should be applied, and the stamp duty should be calculated and paid at the rate of five ten thousandths.