China’s MIIT Introduces New Technology Contract Registration Requirements for 2026

China technology contract registration is undergoing significant changes as the country updates its regulatory framework for technology-related agreements. The new measures from the Ministry of Industry and Information Technology, effective March 1, 2026, redefine how contracts for technology development, transfer, licensing, consulting, and services are reviewed and certified. Companies aiming to access China’s technology-focused tax incentives will need to ensure contracts comply with these updated requirements. 

China’s Ministry of Industry and Information Technology (MIIT) has released updated rules governing the recognition and registration of technology contracts, with the new measures set to take effect on March 1, 2026.

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“Technology contract recognition and registration” refers to the official review and registration of contracts related to technology development, transfer, licensing, consulting, and services that meet prescribed regulatory criteria. Providers and intermediary agencies engaged in such activities may apply to the designated technology contract registration authority to have their contracts certified. 

While registration is voluntary, it is a prerequisite for accessing a wide range of preferential policies supporting technology development. These include value-added tax (VAT) exemptions, corporate income tax (CIT) reductions, R&D super deductions, and various local incentives and rewards for qualifying projects. As such, companies seeking to benefit from China’s technology-focused tax incentives must ensure their contracts meet the updated registration requirements.

What preferential policies are available for technology development? 

There are a range of preferential policies and tax incentives available for companies and organizations engaging in technology development in China that require the verification and registration of a technology contract. These include: 

1. VAT exemption: Upon certification and registration, taxpayers providing technology transfer, technology development, and related technical consulting and technical services can be exempted from paying VAT.
2. CIT reduction: Upon certification and registration, qualified resident enterprises can be exempt from CIT on the portion of annual technology transfer income not exceeding RMB 5 million (US$US$723,746); the portion exceeding RMB 5 million can be subject to a 50 percent reduction in CIT.
3. Pre-Tax super deduction for R&D expenses: Eligible resident companies can receive a 200 percent pre-tax deduction of the expenses incurred in conducting R&D activities that do not form intangible assets. Contracts for commissioned or collaborative R&D projects shall be certified and registered by the competent science and technology administrative department and retained as supporting documentation for claiming the R&D super deduction policy.
4. Local incentives and rewards, such as bonuses and cash rewards for conversion of official scientific and technological achievements.  

Types of technology contracts 

Under the rules, a technology contract is a contract entered into by parties concerning technology development, transfer, licensing, consulting, or services, establishing their mutual rights and obligations. 

There are broadly five types of technology contracts detailed in the rules: 

1. Technology development contracts, which include commissioned development contracts and cooperative development contracts;
2. Technology transfer contracts, which include patent right transfer contracts, patent application right transfer contracts, trade secret transfer contracts, and other technology transfer contracts (integrated circuit (IC) layout design rights, plant variety rights, computer software copyrights, etc.);
3. Technology licensing contracts, which include patent implementation license contracts, trade secret use license contracts, and other technology licensing contracts (IC layout design rights, plant variety rights, computer software copyrights, etc.);
4. Technology consulting contracts; and
5. Technology service contracts, which include general technology service contracts, technology intermediary contracts, and technical training contracts.

The rules also outline the various sub-categories of the technology contract types as well as the criteria that a contract has to meet to be considered a certain type of contract. These are summarized in the table below.

Applying for the registration 

The registration of technology contracts must in principle be handled by the seller, with registration carried out one time in the location of the applicant. However, if the seller fails to fulfill its registration obligations, the buyer can register the contract upon mutual agreement of all parties to the technology contract.  

Technology import contracts must be registered by the domestic buyer. Note that  for technology import and export, the Ministry of Commerce (MOFCOM) has seperate requirments for  contract registrationthat are distinct from those of the MIIT technology contract registration system. More details are provided below. 

The “seller” of a technology contract will depend on the type of technology contract that is being registered: 

• In a technology development contract: the researcher or developer
• In a technology transfer contract: the transferor
• In a technology licensing contract: the licensor
• In a technology consulting or technology service contract: the contractor

The buyer of a technology contract refers to the client in a technology development, technology consulting, or technology service contract, the transferee in a technology transfer contract, or the licensee in a technology licensing contract. 

Application documents and materials 

The applicants for registration of technology contracts must submit authentic, legal, and complete contract texts (including electronic contracts) and other relevant materials to the registration authority within the contract’s validity period after it takes effect. For technology import contract registration, a Technology Import Contract Registration Certificate and a Technology Import Contract Data (or Amendment) Form issued by the commerce authority are also required.  

Foreign language contracts must be translated and submitted in Chinese, retaining the meaning of the original contract.  

Technology contracts concluded electronically must also be submitted in physical form. 

Different jurisdictions may require different application materials. For instance, in Shanghai, the following documents must be submitted: 

• Technical contract text
• Foreign language contract (if applicable)
• Chinese translation of foreign language contract (if applicable)
• Certificate of registration for imported technology contract or certificate of registration for exported technology contract issued by the shanghai municipal commission of commerce (if applicable)
• Technology transaction certificate issued by the shanghai technology exchange
• Intellectual property rights certificate
• Supplementary materials 

Location of application 

The application for verification and registration of a technology contract should be carried out in the administrative location of the entity submitting the application. 

The exact channel through which the application must be submitted will depend on the jurisdiction in which the applicant is based. For example, in Beijing and Shanghai, the application can be submitted through their respective platforms for administrative services, whereas in Shenzhen it can be submitted through the Shenzhen Science and Technology Business Management System. 

Application and review process 

The technology contract registration agency shall register the contract in accordance with relevant regulations. If a party objects to a non-registration application, they may apply to the Beijing Technology Market Management Office for review. The same technology contract may not be registered repeatedly. Technology contracting and technology property rights transaction contracts involving technology development, technology transfer, technology licensing, technology consulting, or technology services may be registered based on the contract’s content, determining the contract type accordingly. 

Review process 

The aim of the review and registration process is for the registration authority to: 

1. Determine whether a contract is a technology contract;
2. Determine whether a contract meets the classification requirements for technology contracts;
3. Review the contract transaction value and the technology transaction value; and
4. Issue a technology contract registration certificate.

The registration authority is required to complete the registration within 10 working days from the date of accepting an application. For high-value technology contracts (those with a transaction volume of RMB 5 million or more) or technology contracts that have been subject to objections, the provincial competent department must establish a corresponding review mechanism and complete the registration within 30 working days.   

Applicants may be required to submit supplementary materials if the content of the contract or the relevant attachments are incomplete. In this case, the date that the application is accepted is the date upon which the supplementary materials are received. 

Verification and recognition of technology contract value 

The technology contract value is the total value agreed upon in the technology contract, while the technology transaction value denotes the portion of the contract value pertaining to the transfer of technology.

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When applying for registration and recognition of a contract, the applicant must specify both the contract value and the technology transaction value. Technology contracts using milestone payments or royalty payments must be registered based on the realized value as the contract transaction value. 

The registration agency is required to review the contract value and technology transaction value of contracts applying for registration and recognition. For technology contracts with multiple sellers, registration and verification must be conducted separately at the locations of each party according to the transaction value. 

The direct costs of a necessary and reasonable quantity of the subject matter may be included in the technology transaction value. Non-technical expenses such as the purchase of equipment, instruments, parts, and raw materials solely for the client or transferee are not included in the technology transaction value.  

If the contracting parties applying for registration agree to submit mediums of relevant technological achievements, such documentation must be within a reasonable quantity, determined according to the following principles: 

1. Technical documents (including technical solutions, product and process designs, engineering design drawings, test reports, and other written technical materials) must be limited to the number of copies required for normal mastery of the technology and necessary archiving;
2. Software technology mediums, new varieties, and product technologies such as samples and prototypes, as well as hardware technology carriers, shall be limited to the number required for the parties to conduct necessary experiments and master and use the technology;
3. Complete sets of technical equipment and testing devices are generally limited to 1-2 sets. 

Registration 

For technology contracts that meet the registration requirements, the registration authority shall issue a registration certificate approved by the provincial-level competent department, specifying the type of technology contract, the transaction value, and the technology transaction volume. Technology contracts that do not meet the registration requirements shall not be registered. 

The retention period for the registered technology contract text is five years from the date of registration. 

Alterations, terminations, and cancelations 

If a registered technology contract undergoes amendment, termination, or cancellation, the registered entity must apply to the original registration authority for amendment registration or cancellation registration. If the registered entity applies for cancellation or cancellation is required by law, the provincial competent department must periodically report the cancellation status to the MIIT.  

If a contract has already availed of a relevant preferential policy, the applicant must promptly report the relevant circumstances to the corresponding competent department. 

MIIT technology contract registration versus MOFOCM registration 

As mentioned earlier, technology imports or exports must also go through a contract registration process with MOFCOM. These requirements are different from the MIIT technology contract recognition and registration processes. The MOFCOM registration process is based on the Regulations on Technology Import and Export Administration and the Measures for the Administration of Registration of Technology Import and Export Contracts. These rules are designed to manage international technology flows, ensure regulatory compliance in foreign trade, and monitor technologies that are restricted or prohibited from import or export under national controls. 

For easier comparison, the differences are outlined in the table below:  

Frequently asked questions 

Q1: How should technology transfer be invoiced, and how can companies access the VAT exemption policy? 

A: For VAT purposes, technology transfer is categorized as the sale of intangible assets and is generally subject to a six percent VAT rate.

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If the technology transfer contract has been recognized by the competent science and technology authorities, and the taxpayer chooses to enjoy the VAT exemption for qualified technology transfer, the company may only issue a general VAT invoice marked as “VAT exempt.” In this case, issuing a VAT special invoice (special fapiao) is not permitted. 

Under Article 27 of the VAT Law, taxpayers may also waive the exemption. If the transferor voluntarily gives up the VAT exemption, the enterprise may issue a VAT special invoice. However, once the exemption is waived, the company may not reapply for VAT exemption or reduction for the following 36 months. 

For small-scale taxpayers, if monthly sales do not exceed RMB 100,000 (US$14,474) (or RMB 300,000/US$43,423 on a quarterly basis), they already qualify for the small-scale taxpayer VAT exemption. In such cases, for VATexempt technology transfer or technology development activities, the enterprise may simply report the revenue under “Exempt Sales – Small-Scale Taxpayer Exempt Sales” in the VAT return. Importantly, no contract recognition by the science and technology authorities is required to enjoy the exemption under this smalls-cale taxpayer threshold rule. 

Q2: Can technology transfer tax incentives be combined with the 15 percent CIT rate for High and New Technology Enterprises (HNTEs)? 

A: No. The technology transfer CIT incentives cannot be combined with the 15 percent HNTE preferential rate. Under the technology transfer incentive policy: 

• The first RMB 5 million qualified technology transfer income is fully exempt from CIT.
• Any portion above RMB 5 million is subject to CIT at half the statutory rate, meaning the 25 percent standard rate is halved to 12.5 percent. 

According to the Notice on Further Clarifying the Implementation of Transitional Preferential Policies for Corporate Income Tax, the income of resident enterprises that qualifies for half‑rate CIT under Articles 86, 87, 88, and 90 of the Implementation Regulations for the Corporate Income Tax Law must be separately accounted for and subject to CIT at half of the statutory 25 percent rate. Among these provisions, Article 90 sets out the rules for CIT exemption and half‑rate taxation for eligible technology transfer income. 

Therefore, the tax incentive for technology transfer is calculated based on the 25 percent statutory tax rate, not the 15 percent preferential rate. As a result, HNTEs cannot apply the 15 percent preferential CIT rate to technology transfer income, and the two incentives may not be combined. 

Q3: Can technology transfer tax incentives be combined with the reduced CIT rate for small and lowprofit enterprises? 

A: No. Similar to HNTE incentives, technology transfer incentives cannot be stacked with the preferential policies for small lowprofit enterprises. Under current policies, small lowprofit enterprises are taxed as follows: 

• Their taxable income is calculated at 25 percent of actual income; and
• CIT is imposed at a 20 percent rate, resulting in an effective tax burden of five percent (20% × 25%). 

However, as noted earlier, technology transfer income exceeding RMB 5 million is taxed at half of the 25 percent statutory CIT rate (i.e., 12.5%). This halfrate calculation is based on the statutory 25 pecent rate, not the 20% smallenterprise rate. 

Therefore, small lowprofit enterprises cannot apply their five percent effective tax rate to technology transfer income. The technology transfer incentive must be applied independently and cannot be combined with the small enterprise CIT reductions.

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