1, business tax, urban construction tax and education surcharge shall be paid according to the tax item of "transfer of intangible assets".
2. At the same time, after deducting relevant taxes and fees, the personal income tax of 20% shall be paid according to the tax item of "income from royalties".
After deducting the relevant taxes and fees paid (business tax, urban construction tax and education surcharge), the income shall be treated separately according to different income situations:
(1) Less than 4,000 yuan, after deducting expenses 800 yuan:
Taxable income = income -800 yuan
(2) If the income exceeds 4,000 yuan, 20% of the expenses will be deducted:
Taxable income = income *( 1-20%)
(3) Taxable amount = taxable income *20%
What is the tax calculation method of individual income tax on patent transfer?
If the taxpayer's income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. The applicable tax rate is 20%.
Extended data:
1, the term of validity of the patent right
The term of the patent right shall be counted from the date of application. According to Article 45 of the Patent Law, the term of invention patent is 20 years, and the term of utility model patent and design patent is 10 years, all of which are counted from the date of filing. This article explains that patent right is different from movable property and immovable property.
The ownership of movable and immovable property has no time limit, but the patent right is only valid within the time limit prescribed by law. This feature of patent right is determined by its essence and purpose.
The purpose of establishing a patent system is to encourage inventions through the protection and use of inventions, and it must seek a balance between the interests of inventors and the public.
From the last decade, the protection period of invention patents, especially those inventions with large investment and long time consumption, such as medicines, has a tendency to be extended. For example, the United States stipulates that the protection period of drugs is 17 years from the date of approval, which can be extended by 5 years. The European Union has also made a similar decision, and the protection period of drugs is 20 years from the date of application, which can be extended by 5 years.
The Paris Convention for the Protection of Industrial Property, the supplementary treaty of the Uruguay Round of GATT and the Agreement on Trade-related Aspects of Intellectual Property Rights all clearly stipulate.
The protection period of invention patent is at least 20 years from the date of application, and Dunkel text stipulates that the protection period of design is at least 10 years from the date of application. In order to adapt to the trend of international harmonization of patent law, China's 1992 patent law amendment extended the protection period of inventions, utility models and designs in China's 1984 patent law.
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