Taxpayer's transfer of patent right belongs to

1. The transfer of technology ownership of general taxpayers belongs to the scope of camp reform. The current tax law stipulates that "some modern service industries-R&D and technical service industries" are subject to VAT at the applicable tax rate of 6%.

2. The current scope of VAT collection includes: selling goods, providing processing, repair and replacement services, and providing taxable services (transportation, postal services, telecommunications, and some modern service industries).

3. Some modern service industries include: R&D and technical services (technology transfer service: refers to the business activities of ownership or use right of patented or non-patented technology. ), information technology services, cultural and creative services, logistics support services, tangible movable property rental services, judicial expertise consulting services, radio, film and television services.