Legal basis: According to the Provisional Regulations of People's Republic of China (PRC) on Stamp Duty, technology contracts, including technology development, transfer, consultation and service, should pay stamp duty at the rate of three ten thousandths of the amount contained in the contract.
Guo shui di [1989] No.34 has the following provisions on the scope of technology contracts, as well as the tax items and tax rates applicable to stamp duty:
1. Technology transfer contracts include: patent right transfer contract, patent application right transfer contract, patent exploitation 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.
Legal analysis: Stamp duty rate of technology contract: 0.3‰ of the amount.
Legal basis: According to the Provisional Regulations of People's Republic of China (PRC) on Stamp Duty, technology contracts, including technology development, transfer, consultation and service, should pay stamp duty at the rate of three ten thousandths of the amount contained in the contract.
Guo shui di [1989] No.34 has the following provisions on the scope of technology contracts, as well as the tax items and tax rates applicable to stamp duty:
1. Technology transfer contracts include: patent right transfer contract, patent application right transfer contract, patent exploitation 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.