Income tax plays an important role in the trade of enterprise technology transfer,bearing on price,desire and quantity of enterprise technology transfer transactions.The preferable policy of the enterprise income tax in the technology transfer trade has the greatest and the longest effects among all policies in accelerating the trade of enterprise technology transfer.With the rapid development of our country's economy,the effect of the enterprise income tax on technology transfer trade is induced.The paper analyzes the effects of the policy mentioned above using the means of cost-income and chart analyses.What has been done is to provide theory support for more reasonable income tax policy and puts forward corresponding countermeasure thus accelerating our country's technology transfer.