It can be exempted. According to Annex 3 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [213] No.16), the technology transfer, technology development, technical consultation and technical services provided by the pilot taxpayers are exempted from VAT.
due to the introduction of advanced technology and equipment from the world, the productivity development of the importer can take off from a higher starting point, which saves the research and development expenses and gains time, thus making the technology introduction activities widely valued and widely applied all over the world, especially in developing countries. Extended information
Due to the different degree and nature of the transferred technology, technology transfer can be divided into four basic types:
1. Patent transfer. Patent transfer refers to the form of technology transfer in which the patentee, as the transferor, transfers the ownership or holding right of his invention-creation patent to the transferee.
2. Transfer of patent application right. The transfer of patent application right refers to the form of technology transfer in which the transferor transfers his right to apply for a patent for a specific invention-creation to the transferee.
3. Patent licensing. Patent exploitation license refers to the form of technology transfer in which the patentee or the licensor acts as the transferor and permits the transferee to exploit the patent within the agreed scope.
4. Transfer of non-patented technology. Non-patented technology transfer refers to the form of technology transfer in which the transferor provides the non-patented technology achievements it owns to the transferee and defines the right to use the non-patented technology achievements between them.
Baidu encyclopedia-technology transfer