When calculating the royalties of patents and proprietary technologies, we should pay attention to:
1, according to the provisions of the patent licensing agreement and the proprietary technology use contract.
2, the definition of proprietary technology should be based on the provincial and ministerial level identification and recognition.
3. In the project investment, only the patent and proprietary technology use fees that need to be paid during the construction period are included. According to the agreement or contract, the royalties paid during the production period should be included in the production cost.
4. The one-time payment of trademark rights, goodwill and franchise fees shall be calculated and listed according to the agreement or contract. Trademark rights or royalties paid during the production period according to the agreement or contract shall be included in the production cost.
5. For the investment in special facilities supporting the project, if the project construction unit is responsible for the investment but the property right does not belong to the unit, it should be treated as intangible assets.