How to pay taxes on patent transfer

Regarding how to pay taxes on patent transfer, the tax laws and regulations stipulate that intellectual property investment involves tax and business tax. The tax paid: according to the relevant tax laws and regulations, the investment in non-monetary assets is evaluated, and the original value of the property and the value-added standard can be evaluated after deducting the income from equity transfer. The fact is that the tax is collected by the enterprise after the transfer of equity: generally speaking, the fair value of the investment other than the non-monetary assets of the enterprise is regarded as the tax paid by the enterprise included in the transfer; Its fair value is regarded as the pre-tax deduction of the transfer loss of its book value department. If this form of assets is invested or assessed to increase in value outside the company, the value-added department will calculate and pay the enterprise tax.