根据国税财字94（001）号等文件的规定，科研单位服务于各业的“四技”收入（技术咨询、技术服务、技术培训、技术转让收入的简称，又称“技术交易收入”），可以免征企业所得税，技术转让项目可以免征营业税，年终须到税务机关凭有关的技术合同、文件和会计资料办理免税手续； According to document No. 94 (001) of the State Taxation Administration of Taxation, the “four-skill” income (technical income, technical service, training, income from technology transfer, also referred to as “technology transaction income” , May be exempt from enterprise income tax, technology transfer projects can be exempt from sales tax, year-end tax authorities to go to the relevant technical contracts, documents and accounting information for tax exemption procedures;