According to Article 1 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Enterprise Income Tax Policies for Technology Transfer of Resident Enterprises (Caishui [20 10]No.11), the scope of technology transfer includes patented technology, computer software copyright, layout design right of integrated circuits, new plant varieties and new biomedical varieties. Patented technology refers to the technology transfer mentioned in this notice, which is not simply stipulated in Article 2. It refers to the transfer of the ownership of the technology that conforms to Article 1 of this notice or the global exclusive license for more than 5 years (including 5 years) by a resident enterprise. According to Article 1 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Reduction and Exemption of Enterprise Income Tax on Technology Transfer (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2013 No.62), the income from technical consultation, technical service and technical training can be included in the income from technology transfer. Refers to the income generated by the necessary technical consultation, technical service and technical training provided by the transferor to enable the transferee to master the transferred technology and realize industrialization, which shall meet the following conditions at the same time: (1) Technical consultation, technical service and technical training related to technology transfer as stipulated in the technology transfer contract; (two) the income from technical consultation, technical service and technical training should be collected together with the income from technology transfer projects. Article 2 stipulates that this announcement shall come into force on 20 13 1 1 day. Related businesses that have been dealt with enterprise income tax before will not be subject to tax adjustment.