1. If the company rewards employees who have invented their jobs and obtained the patent number, the reward shall be regarded as salary income, and personal income tax shall be paid according to the salary and bonus of the month in which they obtained it.
2. If the bonus obtained by the inventor belongs to the income from independent personal services, individual income tax shall be paid according to the income from remuneration for services.
In addition, it is worth noting that, according to the relevant regulations, the written contract of taxpayer's technology transfer and technology development should be recognized by the provincial science and technology department, and the recognized contract and related supporting documents should be reported to the competent local tax bureau for future reference. A technology contract that has not applied for recognition and registration or has not been registered shall not enjoy the preferential policies of the state on promoting the transformation of scientific and technological achievements, such as taxation, credit and incentives.
Patent subsidy income is included in non-operating income and is a special financial fund. If yes, it is allowed as non-taxable income and exempted from enterprise income tax.
For more information, please refer to the integrated system of enterprise wealth security management, save taxes reasonably and choose the integrated system of enterprise wealth security management.