This is not allowed. Employees who apply for software copyright are individuals, and the expenses for applying for software copyright reimbursement shall not be deducted before tax. Reasonable expenses actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income.
The expenses incurred by employees applying for personal software copyright are personal expenses, not expenses incurred by the company, and have nothing to do with the company's income. Therefore, employees who apply for software copyright are individuals, and the fees for applying for software copyright cannot be deducted before tax.
To apply for a patent for invention, the protection period after authorization is 20 years, the patent application fee is 900 yuan, and the actual examination fee is 2,500 yuan; To apply for a patent for utility model, the protection period after authorization is 10 years, and the patent application fee is 500 yuan. Where a patent agent is entrusted to apply, the agency fee for the invention application is higher than that for the utility model application.
Second, how many kinds of patents are there?
There are three kinds of patents: invention, utility model and design.
(1) An invention patent refers to a new technical scheme proposed for a product, method or its improvement. Inventions that can be patented can be product inventions or method inventions;
(2) Patent for utility model: refers to a new technical scheme for the shape, structure or combination of products, which is suitable for practical use. An application for a patent for utility model must be a product patent application;
(3) Design patent: a new design with aesthetic feeling and suitable for industrial application, which is made for the shape, pattern, color or their combination of products.
Different types of inventions have different protection periods. The term of the invention patent is twenty years; The term of utility model patent and design patent is ten years, counting from the date of application.
3. What is the difference between copyright and patent right?
(1) The protected objects are different. Copyright protects the expression of the author's thoughts, feelings and opinions, but not the content itself. These forms include novels, papers, movies, songs, pictures and so on. Patents protect inventions, which belong to the category of ideas, including inventions, utility models and designs, such as the invention of TV sets, the manufacturing method of light bulbs and the unique design of coca-cola bottle.
(2) The conditions and requirements of protection are different. According to the different objects of protection, the copyright law can protect two works with the same theme, as long as they are original; But patents will not protect two inventions with the same theme.
(3) The rights are generated in different ways. Copyright can usually be generated automatically without any registration or review procedures; The patent right must be granted to the legal applicant after being examined by a specific administrative organ of the state according to law.
(4) The content of rights is different. The contents of copyright include personal rights and property rights; However, the patent right only includes the content of property rights such as the right to implement, the right to license others to implement and the right to transfer, and does not include the content of personal rights.
Patent royalties cannot be deducted before tax. There are three kinds of patents, one is invention patent, the other is utility model patent and the other is design patent. The term of protection of these three patents is different. The protection period of invention patents is 20 years, and the protection period of utility model patents and design patents is 10 year.
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