According to Article 1 of the Notice of the State Administration of Taxation on Further Clarifying the Implementation Criteria of Preferential Policies during the Transition Period of Enterprise Income Tax (GSH [2010] No. 157), resident enterprises obtain the income that can be reduced by half of the enterprise income tax as stipulated in Articles 86, 87, 88 and 90 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, It means that the resident enterprise shall account for this part of income separately and pay enterprise income tax at the statutory tax rate of 25%. To be recognized as a high-tech enterprise, the following conditions must be met simultaneously: (1) The enterprise must be registered for one year when applying for recognition; （2） The enterprise obtains the ownership of intellectual property rights that play a key role in supporting the technology of its main products (services) through independent research and development, transfer, donation, merger and acquisition, etc; （3） The technology that plays a core role in supporting the main products (services) of the enterprise falls within the scope of the High tech Fields Supported by the State; （4） The proportion of scientific and technological personnel engaged in R&D and related technological innovation activities in the total number of employees of the enterprise in the current year shall not be less than 10%; （5） Research on the recent three accounting years of the enterprise (if the actual operation period is less than three years, it shall be calculated according to the actual operation time, the same below). Then let's extend this question to the following: the main contents of the enterprise income tax exemption policy for technology transfer income: (1) In a tax year, the part of technology transfer income of resident enterprises that does not exceed 5 million yuan is exempt from enterprise income tax; For the part exceeding 5 million yuan, the enterprise income tax shall be reduced by half. The technology transfer enjoying the preferential treatment of enterprise income tax reduction or exemption shall meet the following conditions: (1) The subject of technology transfer enjoying the preferential treatment is a resident enterprise specified in the Enterprise Income Tax Law; （2） Technology transfer is within the scope specified by the Ministry of Finance and the State Administration of Taxation; （3） Domestic technology transfer has been recognized by the science and technology department at or above the provincial level; （4） Transfer of technology overseas has been recognized by the commerce department at or above the provincial level; （5） Other conditions stipulated by the competent tax department of the State Council. (2) Technology transfer contract shall be signed for technology transfer. Among them, domestic technology transfer must be recognized and registered by the science and technology department at or above the provincial level (including the provincial level), cross-border technology transfer must be recognized and registered by the commerce department at or above the provincial level (including the provincial level), and technology transfer involving financial support must be approved by the science and technology department at or above the provincial level (including the provincial level). (3) The scope of technology transfer includes the transfer of patented technology, computer software copyright, integrated circuit layout and design rights, new plant varieties, new biomedical varieties, and other technologies determined by the Ministry of Finance and the State Administration of Taxation by resident enterprises; Including the transfer of non exclusive license for more than 5 years (inclusive) and exclusive license for more than 5 years (inclusive). (4) The income from technology transfer obtained by a resident enterprise from a related party that directly or indirectly holds 100% of its equity is not entitled to the preferential policy of enterprise income tax reduction or exemption for technology transfer.