Stamp duty rate of patent right transfer
Three ten thousandths. The stamp duty rate of patent right transfer is three ten thousandths. The contracts concluded by the patent application right and the non-patented technology transfer office are different from the contracts and documents concluded by the patent transfer office and the patent licensing office. For the former, the tax item of "technical contract" should be applied and stamp duty should be paid at the rate of three ten thousandths. For the latter, the tax item of "property right transfer document" should be applied, and the stamp duty should be calculated and paid at the rate of five ten thousandths. Stamp duty is a kind of tax levied on the behavior of concluding and receiving legally effective certificates in economic activities and economic exchanges.