Details are as follows:
1, the value-added tax and surcharges (urban maintenance and construction tax, surcharge for education, surcharge for local education) required for the transfer of patent income shall be treated as "transfer of intangible assets";
2. After deducting relevant taxes and fees from patent transfer income, individual income tax shall be paid according to "royalty income". The income from royalties is the balance of income minus 20% fees. Royalty income belongs to comprehensive income.
Patents are generally documents issued by government agencies or regional organizations representing several countries according to their applications. This kind of document records the contents of the invention and creation, and in a certain period of time, it has produced such a legal state that the patented invention and creation can only be implemented by others with the permission of the patentee. There are three kinds of patents: invention, utility model and design.
According to the owner's ownership, patents are divided into the following two types:
1, a valid patent usually refers to a valid patent, which refers to a patent that is still in a valid state after the patent application is authorized. To make the patent in a valid state, firstly, the patent right is still within the legal protection period, and the patentee needs to pay the annual fee according to the regulations;
2, invalid patent, patent application is authorized, because it has exceeded the statutory protection period or because the patentee fails to pay the annual fee in time and loses the patent right, or after any individual or unit requests to declare the patent invalid, the Patent Reexamination Board determines and declares it invalid and loses the patent right, which is called invalid patent. Invalid patents are no longer binding on the use of the technology involved.
Article 10 of the Patent Law of People's Republic of China (PRC) * * * The patent application right and patent right can be transferred.
Where a unit or individual in China transfers the right to apply for a patent or the patent right to a foreigner, foreign enterprise or other foreign organization, it shall go through the formalities in accordance with the provisions of relevant laws and administrative regulations.
Where the right to apply for a patent or the patent right is transferred, the parties concerned shall conclude a written contract and register it with the patent administration department of the State Council, which shall make an announcement. The transfer of the right to apply for a patent or the patent right shall take effect from the date of registration.