All kinds of technology contracts shall be taxed according to the amount of price, remuneration and use fee contained in the contract.
In order to encourage technology research and development, only the amount of remuneration included in the technology development contract is taxed, and the research and development funds are not used as the tax basis. However, if the contract stipulates a certain proportion of research and development funds as remuneration, tax decals shall be paid according to a certain proportion of remuneration.
Legal basis: Notice of State Taxation Administration of The People's Republic of China on Stamp Duty on Technology Contracts.
Article 1 Technology transfer includes: patent right transfer, patent application right transfer, patent exploitation license and non-patented technology transfer. According to the provisions of the table of stamp duty items and tax rates, these different types of technology transfer certificates should be subject to different tax items and tax rates. Among them, the transfer of patent application rights and contracts concluded by means of non-patented technology transfer are subject to the tax item of "technology contract"; Contracts and documents signed by the patent transfer and patent licensing office shall be taxed according to the title of "property right transfer documents".
Article 4. All kinds of technology contracts shall be taxed according to the amount of price, remuneration and use fee agreed in the contract.
In order to encourage technology research and development, only the amount of remuneration included in the technology development contract is taxed, and the research and development funds are not used as the tax basis. However, if the contract stipulates a certain proportion of research and development funds as remuneration, tax decals shall be paid according to a certain proportion of remuneration.