Forging the certificate of patent fee minus personal income means that enterprises or individuals fabricate the certificate of patent income when filing tax returns, so as to achieve the purpose of reducing tax payment and obtain tax benefits. This kind of behavior is not only illegal, but also involves many tax problems such as false invoicing and tax evasion, which will have adverse effects on enterprises and the country. In this case, the tax authorities will check the patent fees declared by enterprises and their reduction and exemption, and once enterprises or individuals are found to be suspected of fraud, they will deal with them according to law. According to relevant regulations, counterfeiting may be punished by fines, tax recovery and administrative detention. Fraud not only violates tax laws and regulations, but also damages the principles of honest market and fair competition. Therefore, enterprises and individuals should declare the exemption and reduction of patent fees according to the real situation, and provide necessary certification materials according to regulations to avoid unnecessary risks and losses.
How to avoid the risks caused by the falsification of patent fee minus personal income certificate? Enterprises and individuals can take the following measures to avoid this risk: 1. Declare and reduce patent fees in strict accordance with the provisions of the tax law to ensure that the declared information is true and legal; 2. Provide necessary certification materials and ensure that the certification materials are true and effective; 3. Strengthen internal management, establish and improve financial system and risk prevention mechanism, and timely discover and correct false declaration or fraud; 4. When it is found that there may be illegal acts, it shall take the initiative to report to the tax authorities and cooperate with the investigation and verification of the tax authorities.
The deduction of personal income from patent fees proves that fraud is an illegal act involving taxation, honesty and fair competition. Enterprises and individuals should strictly abide by the relevant laws and regulations when filing tax returns, provide true and legal declaration information and certification materials, strengthen internal management, and safeguard the tax legal system and good market order.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on the Reduction and Exemption of Patent Fees Article 2 A patent applicant or patentee may request the reduction or exemption of the following patent fees:
(1) Application fee (excluding publication printing fee and application surcharge);
(2) the substantive examination fee for an application for a patent for invention;
(3) Annual fee (within ten years from the year when the patent right is granted);
(4) review fee.