How to pay enterprise income tax for patent technology transfer

Exemption or reduction of enterprise income tax on qualified technology transfer income mentioned in Item (4) of Article 27 of the Enterprise Income Tax Law means that the part of technology transfer income of resident enterprises that does not exceed 5 million yuan in a tax year is exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half. According to the relevant provisions of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Enterprise Income Tax on Technology Transfer of Licensed Use Rights (State Taxation Administration of The People's Republic of China Announcement No.82, No.20 15), the technology transfer income obtained by resident enterprises nationwide from the transfer of non-exclusive licensed use rights for more than 5 years (inclusive, the same below) from 201510/.