A: Individual patent invention awards are taxable.
The general situation can be divided into two types:
A. If the company rewards employees who invented their jobs and obtained patent numbers, 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.
B 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.
A: 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.
According to the provisions of Caishui [20 11] No.70,1. Financial funds obtained by enterprises from the financial departments and other departments of the people's governments at or above the county level that should be included in the total income can be used as non-taxable income and deducted from the total income when calculating the taxable income:
(a) the enterprise can provide special funds disbursement documents;
(two) the financial department or other government departments that allocate funds have special fund management measures or specific management requirements for funds;
(3) An enterprise shall separately account for funds and expenditures incurred with funds.
2. According to the provisions of Article 28 of the Implementing Regulations, the expenses incurred by the above-mentioned non-taxable income for expenditure shall not be deducted when calculating the taxable income; Depreciation and amortization of assets used for expenses shall not be deducted when calculating taxable income.
Three, the enterprise will meet the conditions stipulated in Article 1 of this notice as non taxable income, within five years (60 months) without spending and not returned to the financial department or other government departments, should be included in the total taxable income of the sixth year; Financial expenditures included in taxable income are allowed to be deducted when calculating taxable income.