According to Article 2 of the "Notice of the State Administration of Taxation on Issues Concerning the Reduction and Reduction of Corporate Income Tax on Technology Transfer Income" (Guo Shui Han [2009] No. 212): Qualified technology transfer income should be calculated according to the following method: Income from technology transfer = technology transfer income – technology transfer cost – related taxes and fees. Technology transfer income refers to the price received by the parties after fulfilling the technology transfer contract, excluding non-technical income from the sale or transfer of equipment, instruments, parts, raw materials and other non-technical income. Income from technical consulting, technical services, technical training, etc. that are not inseparable from technology transfer projects shall not be included in technology transfer income. Not deductible
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