Legal analysis: the income from patent right transfer belongs to property income, and patent right belongs to property right. The party that obtains the patent right through the patent right transfer contract becomes the new legal patentee when the patent license contract is implemented. Patent transfer means that the patentee, as the transferor, records the project change declaration, including the transfer of patent application right, and shall submit the transfer or gift contract.
Legal basis: The income from qualified technology transfer mentioned in Article 90 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) is exempted or reduced from enterprise income tax, which means that the income from technology transfer of resident enterprises does not exceed 5 million yuan in a tax year. For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.