the company's investment in patented technology applied for by its own research and development involves value-added tax, and there is no special provision for tax preference in the tax law.

You can refer to the following provisions:

1. Annex 3 of Caishui [213] No.37, Provisions on the Pilot Transition Policy of Changing Business Tax to Value-added Tax in Transportation Industry and Some Modern Service Industries, only mentions the preferential treatment of "pilot taxpayers providing technology transfer, technology development and related technical consultation and technical services are exempt from value-added tax", and does not involve investment in shares.

2. According to the Regulations for the Implementation of the Individual Income Tax Law, the income from royalties refers to the income obtained by individuals from providing patents, trademarks, copyrights, non-patented technologies and other franchise rights. A natural person who invests in shares with the right to use non-patented technology, provides proprietary technology to the company and obtains the company's equity belongs to providing the right to use non-patented technology to obtain other forms of economic benefits (the company's equity), and a natural person should pay personal income tax according to the "royalty income".