Legal subjectivity:
1. Technology transfer contracts include: patent rights transfer contracts, patent application rights transfer contracts, patent implementation licenses and non-patent technology transfer contracts. Among them, contracts written for the transfer of patent application rights and non-patented technology transfers are subject to the tax category of "technology contracts", with a tax rate of 3/10,000; contracts and documents written for the transfer of patent rights and patent implementation licenses are subject to the "property rights transfer document" According to the "tax item, the tax rate is 5/10,000." 2. Technical consulting contract is a technical contract entered into by the parties regarding the analysis, demonstration, evaluation, prediction and investigation of relevant projects. The "technical contract" tax item should be applied, with a tax rate of 3/10,000. As for general consultation on laws, regulations, accounting, auditing and other aspects, it does not belong to technical consultation, and the contracts concluded are not stamped. 3. The scope of taxation for technical service contracts includes: technical service contracts, technical training contracts and technical intermediary contracts. The "technical contract" tax item should be applied, with a tax rate of 3/10,000. A technical service contract is a technical contract entered into by one party entrusting the other party to solve relevant specific technical problems. Contracts written for general processing, repair, renovation, advertising, printing, surveying and mapping, standardized testing, survey, and design by conventional means or for production and business purposes do not belong to technical service contracts. The tax items of processing contract and construction project survey and design contract shall be applied, and the tax rate of 0.05% shall be applied. A technical training contract is a technical contract entered into by one party entrusting the other party to provide technical guidance and professional training for designated professional and technical personnel on a specific project. Contracts concluded for various vocational training, cultural studies, and amateur employee education are not technical training contracts and do not bear stamps.