Taxable income to be adjusted for patent technology transfer

The taxable income to be adjusted for the transfer of patented technology is 900-200 = 700 (ten thousand yuan), and the part not exceeding 5 million yuan shall be exempted from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax will be levied by half.

Patented technology, as its name implies, refers to the technology protected by patents within the validity period. According to the classification of patents in China's patent law, it mainly includes technologies protected by invention patents and utility model patents. Because the design patent protects the new design, not the technology, it should be called the design patent, not the patented technology. But generally speaking, patent technology in a broad sense includes invention patent, utility model patent and design patent.