The transfer of patented technology, non-patented technology, and personal transfer of copyrights is exempt from VAT (this is a special case, that is, although it falls within the scope of VAT, it is exempt from VAT due to tax incentives) ).
"Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2016] No. 36):
Attachment 3: "Replacing Business Tax with Value-Added Tax" "Provisions on the Transition Policy of Tax Pilot":
1. The following items are exempt from value-added tax
(14) Transfer of copyright by individuals.
(26) Taxpayers provide technology transfer, technology development and related technical consulting and technical services.