Is it necessary to pay taxes on the patent licensing fees received by enterprises?

Enterprises receive patent grant fees from the financial department and the science and technology department (intellectual property department) without paying taxes.

In recent years, in order to encourage innovation, the state has also implemented patent application subsidies for units and individuals who apply for patents.

After the patent application is submitted, the patent applicant can get some funding by applying to the science and technology department (intellectual property department); After applying for authorization, you can get some funding; At the initial stage of patent implementation, if the patent has been evaluated by the science and technology department (intellectual property department) and has a good application prospect, it can get some funding.

The amount of application and subsidy is generally equivalent to the application fee paid by the applicant to China National Intellectual Property Administration and the annual fee for the previous 1 and 2 years.