Is it necessary to pay taxes on intellectual property investment?

According to the current tax laws and regulations, intellectual property rights and investment shares involve personal income tax and business tax, as well as corporate income tax. 1. Personal income tax: According to the relevant laws and regulations on personal income tax, the personal income tax will not be levied on the enterprises invested by individuals after their non-monetary assets are appraised. However, when transferring equity, the original value of the property as the deduction value of the transfer income can only be based on the pre-evaluation value, not the evaluation value. In fact, it means that personal income tax is legally deferred to equity transfer. Enterprise: Generally speaking, when an enterprise invests in non-monetary assets abroad, its fair value-added part is greater than its book value, and the transfer income is paid as taxable income; The part whose fair value is lower than its book value is regarded as transfer loss and deducted before income tax. Therefore, if intangible assets are added or evaluated when the company invests abroad, the enterprise income tax shall be calculated and paid for the added value. 2. Business Tax Individuals: According to the relevant tax laws and regulations, individuals who invest in shares with intangible assets also meet the conditions of exemption from business tax stipulated in this document, so business tax should not be levied on individuals who invest in shares with intangible assets. Enterprise: no business tax is levied on the behavior of investing in shares with intangible assets, participating in the profit distribution of the donee and sharing the investment risks. However, the equity transfer obtained by investors through intangible assets investment is still taxed according to the intangible assets transfer tax items. When an individual invests in a factory with intellectual property rights, the taxes he undertakes include enterprise income tax, payroll tax and turnover tax. If you don't have the ability to operate independently and in partnership with others, you only need to pay the tax on investment dividends, and you don't need to pay it before transferring shares. Compared with individual patent transfer, your tax burden is the lightest.