What is the value-added tax on the transfer of individual patented technology?

What is the value-added tax on the transfer of individual patented technology? According to the provisions of China's patent law, after a patent is authorized by the Patent Office, the patentee can dispose of its patent right according to his own wishes, either by charging a transfer fee or giving it away for free.

Personal patent technology transfer process:

In order to transfer patents, both individuals and companies need to sign a patent transfer contract, and then submit it to China National Intellectual Property Administration to catalog the project changes. The following materials shall be submitted when changing the description project:

1。 A change statement describing the project.

2。 Pay 200 yuan as the project change fee within one month from the date of submitting the application.

Evidence materials (patent right transfer contract):

Where the patentee requests a change due to the transfer or donation of rights, it shall submit a transfer or donation contract. When a unit concludes a contract, it shall affix its official seal or special seal for the contract. When concluding a contract, a citizen shall sign or seal it. If there is more than one patentee, all the certification materials that the patentee agrees to transfer or donate shall be submitted.

What is the value-added tax on patent technology transfer? Biaomei understands that enterprises are exempt from value-added tax when transferring patented technology.

According to the spirit of document No.36, Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax, technology transfer, technology development and related technical consultation and technical service contracts are exempted from value-added tax.

The following items are exempt from value-added tax (4) Pilot taxpayers provide technology transfer, technology development and related technical consultation and technical services.

Technology transfer refers to the transfer of the ownership or use right of patented technology and non-patented technology owned by the transferor to others for compensation;

Technology development refers to the behavior of developers entrusted by others to research and develop new technologies, new products, new processes or new materials and their systems.

At the same time, according to the fourth paragraph of Article 27 of the Enterprise Income Tax Law of People's Republic of China (PRC), eligible technology transfer income can be exempted or reduced.

The above is about the transfer of patented technology. How much is the VAT? If you need to know the cost and materials of patent transfer, what are the benefits of clicking on patent transfer? For details of patent transfer process/fees/materials, Biaomei reminds you that the technology transfer of value-added tax includes the transfer of ownership or use right of patented technology and non-patented technology.

Individual patent transfer