1. The transfer of technology use right is neither a fund-raising activity nor an investment activity, but other business income from business activities.
Two, the patent right transfer income belongs to property income. Patent right belongs to property right, and patent transfer refers to a contract in which the patentee, as the transferor, transfers the ownership of his invention-creation patent to the transferee, and the transferee pays the agreed price. The party who obtains the patent right through the patent right transfer contract becomes a new legal patentee, and may also conclude a patent transfer contract and a patent licensing contract with others, including the transfer of the patent application right. Here, it is necessary to distinguish between patent transfer and patent license. Patent licensing is to transfer part of the right to use a patent to others. In the licensing contract, the patentee disposes of the right to use the patent, not the ownership. When the patent is transferred, the patentee disposes of the ownership. Therefore, the income from patent right transfer belongs to property income.
Legal basis:
People's Republic of China (PRC) Patent Law Article 2 Invention-creation as mentioned in this Law refers to inventions, utility models and designs. Invention refers to a new technical scheme proposed for a product, method or its improvement. Utility model refers to a new practical technical scheme for the shape, structure or combination of products. Appearance design refers to a new design that is aesthetically pleasing and suitable for industrial application, which is made on the shape, pattern or their combination of products and all or part of the combination of colors, shapes and patterns.
Derivative problem:
How to calculate the income from technology transfer?
1. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Enterprise Income Tax Related to Technology Transfer of Licensed Use Rights (Announcement No.82 of State Taxation Administration of The People's Republic of China No.2015), the calculation method of technology transfer income of non-exclusive licensed use rights that meets the requirements for more than five years is: technology transfer income = technology transfer income-amortization expense of intangible assets-related taxes-amortization expense. Technology transfer income refers to the price obtained by the transferor after performing the technology transfer contract, excluding the sale or transfer of equipment. Income from technical consultation, service and training that is inseparable from technology transfer projects is not included in technology transfer income. The income from the transfer of the right to use the technology license shall be recognized on the date when the transferee pays the license fee according to the transfer agreement.
2. Amortization expense of intangible assets refers to the expense calculated and amortized in the current year according to the provisions of the tax law. Involving self-use and external licensing, it should be reasonably divided according to the principle of benefit. Relevant taxes and fees refer to the relevant taxes and fees actually incurred in the process of technology transfer, including taxes and fees, contract signing fees, attorney fees and other related expenses except enterprise income tax and allowable deduction of value-added tax. Amortization period expenses (excluding intangible assets amortization expenses and related taxes and fees) refer to the period expenses allocated in proportion to sales income in the year of technology transfer.