1. If a patent is formed, it will be taken as the cost of the patent, and other expenses for forming the patent will be combined.
Borrow: intangible assets
Loans: bank deposits
2. If the enterprise has no patent, it can directly enter the management fee.
Borrow: management fee
Loan: bank deposit or cash on hand.
3. If the patent fee is applied for research and development of scientific research projects for enterprises, then the R&D expenditure account can finally be carried forward to the management expense account.
Borrow: R&D expenditure
Loan: cash or bank deposit.
Debit: Management Expenses-R&D Expenditure
Loan: R&D expenditure
How to calculate the cost of taxpayers applying for patents?
Where the applicant or the patentee is an individual, he may request to postpone the payment of 85% of the application fee, examination fee and annual fee for an application for a patent for invention and 80% of the maintenance fee and examination fee for an application for a patent for invention.
Where the applicant or the patentee is a unit, it may request a postponement of 70% of the application fee, examination fee and annual fee for an application for a patent for invention, and 60% of the maintenance fee and examination fee for an application for a patent for invention.
Where two or more individuals or individuals and units apply for a patent at the same time, they may request a postponement of 70% of the application fee, examination fee and annual fee for an application for a patent for invention, and 60% of the maintenance fee and reexamination fee for an application for a patent for invention.
Where two or more units apply for a patent at the same time, the patent fee shall not be reduced or exempted.
What account is the annual patent fee credited to?