What income does the transfer of patent use right belong to?

You can apply to the Patent Office for a patent for your invention and creation, and after obtaining the patent license, you can allow others to use it or transfer it to others. The income from the transfer is taxable. Then, what income does the transfer of patent use right belong to? Today, I compiled the following contents to answer your questions, hoping to help you.

What income does the transfer of patent use right belong to?

1. What is the income from the transfer of the right to use the patent?

Patent 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.

Second, how to transfer the patent right

Patent right does not exist in kind, but in law. So is the transfer of patent right the same as the transfer of physical property? The following are several procedures for transferring patent rights:

1. Sign the patent right transfer contract;

2, the patent right transfer contract registered in the technology contract registration agency;

3. Go to China National Intellectual Property Administration for a change. Submit the assignment contract, the identity certificate of the patentee and assignee, the copy of the patent certificate and the legal status certificate to China National Intellectual Property Administration, apply for filing the project change request, and then China National Intellectual Property Administration will make an announcement within 3-5 months, and the patent transfer will take effect.

4. Wait for the announcement. If the information is incomplete and there are omissions, it needs to be returned for revision.

When transferring patent rights, we should pay attention to the following two issues:

1. The creditor may assign all or part of its rights under this contract to a third party, except for the following circumstances:

(1), which is not transferable according to the nature of the contract;

(2), according to the agreement of the parties shall not be transferred;

(3) It shall not be transferred according to law.

Where the creditor transfers its rights, it shall notify the debtor. Without notice, the assignment is invalid to the debtor. The notice of the creditor's transfer of rights shall not be revoked, except with the consent of the transferee. Where the obligee transfers its rights, the assignee obtains the subordinate rights shared with the obligee, except that the subordinate rights belong exclusively to the obligee. After receiving the notice of assignment of creditor's rights, the debtor may claim the assignor's defense against the assignee. When the debtor receives the notice of assignment of creditor's rights, the debtor enjoys the creditor's rights against the assignor, and if the debtor's creditor's rights expire before or at the same time as the assigned creditor's rights, the debtor may claim offset from the assignee.

2. If the debtor transfers all or part of its contractual obligations to a third party, it shall obtain the consent of the creditor. If the debtor assigns the debt, the new debtor may claim the defense of the original debtor against the creditor. If the debtor transfers the debt, the new debtor shall bear the subordinate debt related to the main debt, except that the subordinate debt belongs exclusively to the original debtor. Where laws and administrative regulations stipulate that the transfer of rights or obligations shall go through the formalities of approval and registration, such provisions shall prevail. With the consent of the other party, one party may transfer its rights and obligations in the contract to a third party.

Licensing a patent means transferring part of the right to use the 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.