How do legal persons pay taxes with patented technology?

If the investment is made directly by the patent right, * * * will make profits and losses, and the patent right will be owned by the new company without payment.

Personal income tax (royalty) is required if it is only used by a new company or only a fixed income is charged every year.

First, the specific analysis:

Patented technology is a kind of intellectual property, so it can also be used as a way of capital contribution according to the current company law.

Second, the legal basis:

Article 27 Mode of Contribution Shareholders may make contributions in cash, or in kind, intellectual property rights, land use rights and other non-monetary properties that can be valued in money and transferred according to law; However, except for the property that cannot be used as capital contribution as stipulated by laws and administrative regulations.

Non-monetary property as capital contribution shall be evaluated and verified, and its value shall not be overestimated or underestimated. Where there are provisions in laws and administrative regulations on evaluation and pricing, those provisions shall prevail.

The monetary contribution of all shareholders shall not be less than 30% of the registered capital of a limited liability company.