Intellectual property service fees mainly refer to intellectual property agency fees, including patent application fees and annual fees; Trademark registration application fee, change fee, renewal fee, etc. ; Copyright, copyright application fee, etc.
1. Intellectual property agency For intellectual property agencies, intellectual property service fees are their main business income:
Debit: bank deposit xxx
Loan: income from main business xxx
2. Non-intellectual property agency company If the company is not an intellectual property agency company and does not use intellectual property agency fees as operating income, but is a general production service-oriented enterprise, then the intellectual property agency fees belong to "non-operating expenses" for the company and are accounted for in the "non-operating expenses" subject according to the details of expenses. For example, if you apply for a registered trademark, you will pay the registration agency fee:
Debit: operating expenses xxx
Credit: bank deposit xxx
How to deal with the accounts of intellectual property companies?
For different companies, accounting treatment is very different:
(1) Due to the transfer of high-tech companies and high-tech patents, the state has some preferential policies for tax reduction and exemption, which need to be declared according to local specific tax policies. The amount of tax relief or early refund obtained shall be treated as a government subsidy.
If it is not a company or its main business, the patent transfer income should be included in other income.
(3) According to the specific projects transferred out and the specific local tax policies, the tax relief is declared, and the amount of relief obtained is regarded as government subsidies.
(4) If it is a scientific research institution, its main business is to engage in invention and creation, or to introduce advanced technology for digestion, absorption and transformation, then the income from patent transfer should be listed as the main business income.