The patent right can be transferred, and the transferee obtains the patent right by signing a patent transfer contract with the transferor. In the process of patent right transfer, there will be some expenses, including some taxes and fees. Next, this paper will introduce the tax payment of patent right transfer in detail.
1. How much is the patent transfer tax?
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 multiplied by (1-20%)
(3) Taxable amount = taxable income multiplied by 20%
2. 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%.
I will arrange this article for you. I hope you can better understand the legal knowledge about patent transfer by reading this article. The related expenses of patent transfer are not only taxes and fees, but also other expenses.