1. Tax regulations stipulate that investment in intellectual property rights involves personal income tax and business tax, as well as corporate income tax. 1. Individual income tax: According to the relevant regulations on personal income tax, personal income tax is not levied temporarily on individuals who invest non-monetary assets in enterprises after evaluating them. However, when the equity is transferred, the original value of the property used as the deduction value of the transfer income can only be based on the value before appraisal, and not the value of the appraisal appreciation. In effect, this means that personal income tax is legally deferred until the equity is transferred. Enterprise: Generally speaking, when an enterprise invests externally with non-monetary assets, the added part whose fair value is greater than its book value is deemed to be transfer income and is included in taxable income for calculation of corporate income tax; the part whose fair value is less than its book value is deemed to be transferred. Losses are deducted before income tax. Therefore, if the company's intangible assets increase in value or assess their value when investing externally, the corporate income tax shall be calculated and paid on the added value.
2. Business tax for individuals: According to relevant tax regulations, individuals’ investment in shares with intangible assets also meets the conditions for exemption from business tax stipulated in the document. Therefore, individuals’ investment in shares with intangible assets should not be levied Sales tax. Enterprises: No business tax is levied on those who invest in intangible assets as shares, participate in the profit distribution of investors, and jointly bear investment risks. However, the transfer of equity obtained by investors through intangible asset investment is still taxed according to the tax category of transfer of intangible assets. 2. Tax Saving Plans for Intellectual Property Investment Nowadays, many companies choose to reduce capital investment by pricing intellectual property and investing in shares. So what is the most cost-effective investment? Working in partnership with others carries the least tax burden. If an individual invests in building a factory with intellectual property rights, the taxes borne include: corporate income tax, payroll tax, and turnover tax. If you are unable to operate independently and operate in partnership with others, you provide technology and the other party contributes capital to establish the enterprise. In addition to the taxes that the enterprise should bear, you only need to bear the amount of tax on investment dividends, and you do not have to pay for stocks. No tax is payable before transfer. Compared with a separate patent transfer, your tax burden is the lightest