Legal subjectivity:
The transfer of non-patented technology can be exempted from or reduced from corporate income tax. According to Article 27 (1) (2) (3) of the "Enterprise Income Tax Law", it can be seen that income from non-technology transfer by entities and individuals can be exempted from or reduced from corporate income tax. The law is objective:
"Notice of the Ministry of Finance and the State Administration of Taxation on Improving Income Tax Policies Related to Equity Incentives and Technology Shareholdings" Article 3, Paragraph 1: Enterprises or individuals investing in technological achievements to invest in domestic resident enterprises shall be If the consideration paid by an investment enterprise is all stocks (rights), the enterprise or individual may choose to continue to follow the current relevant tax policies, or may choose to apply the preferential deferred tax policy. If you choose the tax deferral policy for investment in technological achievements and shareholding, after filing with the competent tax authority, you can temporarily pay no tax for the current period of investment and shareholding, and it is allowed to be deferred until the transfer of equity. The income from the equity transfer minus the original value of the technological achievements and reasonable taxes will be Income tax is calculated on the difference.