According to the provisions of Guoshuifa No. 1995076 "Notice of the State Administration of Taxation on Several Issues Concerning Business Tax", "the turnover of the agency industry shall be the remuneration actually collected by the taxpayer from the principal for engaging in agency business", patent When an agency engages in patent agency services, business tax is levied on the turnover of the total patent agency income minus the patent fees paid to the State Intellectual Property Office.