The technology secret transfer contract contains a number of patents and can enjoy the preferential income tax policy for technology transfer.

1. According to the fourth paragraph of Article 27 of the Enterprise Income Tax Law of People's Republic of China (PRC), the technology secret transfer contract belongs to the contract that the company requires secret transfer, and only one patent in the contract can enjoy the preferential income tax policy for technology transfer. Income tax means that local governments have different definitions and proportions of personal taxable income in different periods.