What is the tax rate of technology transfer income?

Legal analysis: the tax rate of enterprise technology transfer is divided into two types according to whether the enterprise belongs to the general taxpayer. If the enterprise is a general taxpayer, the tax rate is 6%, and if the enterprise is a small-scale taxpayer, the tax rate is 3%. Before 65438+February 3, 20201,small-scale enterprises can apply the tax rate of 1%.

Legal basis: Article 10 of the Patent Law of People's Republic of China (PRC), the patent application right and patent right can be transferred.

Where a unit or individual in China transfers the right to apply for a patent or the patent right to a foreigner, foreign enterprise or other foreign organization, it shall go through the formalities in accordance with the provisions of relevant laws and administrative regulations.

Where the right to apply for a patent or the patent right is transferred, the parties concerned shall conclude a written contract and register it with the patent administration department of the State Council, which shall make an announcement. The transfer of the right to apply for a patent or the patent right shall take effect from the date of registration.