1. The tax scope of technical service contracts includes: technical service contracts, technical training contracts and technical intermediary contracts. A technical service contract refers to a technical contract in which one party entrusts the other party to put forward an implementation plan to solve specific technical problems, such as improving product structure, improving process flow, improving product quality, reducing product cost, protecting resources and environment, realizing safe operation and improving economic benefits.

2, for the purpose of conventional means or production experience, general processing, repair, repair, advertising, printing, surveying and mapping, standardized testing and survey, design, etc. This contract is not a technical service contract;

3. A technical training contract is a technical contract signed by one party entrusting the other party to provide technical guidance and professional training institutions for specified professional and technical personnel. Contracts concluded for employees' various vocational training, cultural study and amateur education are not technical training contracts and do not need to be stamped.

The scope of taxation of technical service contracts includes:

1, technical service contract, technical training contract and technical intermediary contract. The tax item of "technical contract" should be applied, and the tax rate is three ten thousandths;

2. A technical service contract is a technical contract in which one party entrusts another party to solve a specific technical problem. Contracts concluded for general processing, repair, repair, advertising, printing, surveying and mapping, standardized testing and survey and design for the purpose of production and operation are not technical service contracts;

3. The tax items applicable to processing contracts and construction engineering survey and design contracts shall be at a tax rate of five ten thousandths.

To sum up, stamp duty on technical service contracts, including technical service contracts, technical training contracts and technical intermediary contracts, should be levied accordingly.

Legal basis:

Article 1 of State Taxation Administration of The People's Republic of China's Notice on Stamp Duty on Technology Contracts

Technology transfer includes: patent right transfer, patent application right transfer, patent implementation license and non-patented technology transfer. According to the provisions of the table of stamp duty items and tax rates, these different types of technology transfer certificates should be subject to different tax items and tax rates. Among them, the contract concluded by the transfer of patent application right and non-patented technology shall be subject to the tax item of "technology contract", and the contract and document concluded by the transfer of patent right and patent license shall be subject to the tax item of "property right transfer document".