A: Patent right belongs to property right. Patent transfer refers to a contract in which the patentee, as the transferor, transfers the ownership or controlling right of his invention-creation patent to the transferee, and the transferee pays the agreed price. The party who obtains the patent right through the patent right transfer contract becomes a new legal patentee, and may also conclude a patent transfer contract and a patent licensing contract with others. Include that assignment of patent application right. Here, it is necessary to distinguish between patent transfer and licensing patent. The patentee transfers part of the right to use the patent to others. The patentee disposes of the right to use the patent instead of the ownership in the licensing contract, and the patentee disposes of the ownership when transferring the patent. Therefore, the income from patent transfer belongs to property income.
Patent transfer requires both parties to sign a patent transfer contract, and then go through the formalities of changing the description items at the relevant state intellectual property units.
Procedures for changing the description of the project shall be submitted.
1. A statement to record project changes.
2. Proof materials (patent right transfer contract): If the patentee requests to change due to the right transfer or gift, it shall submit the transfer or gift contract. The contract is signed by the unit and stamped with the official seal or special seal of the unit. When a citizen concludes a contract, it shall be signed or sealed by himself. If there are more than one patentee, the certification materials that all the patentees agree to transfer or donate shall be submitted.
3. Pay the recording project change fee within one month from the date of request, 200 yuan.
Accounting entries for the transfer of patent right?
A: The transfer of patent right belongs to the lease of intangible assets. Specific accounting entries are divided into the following steps:
1. Earn rental income:
Debit: bank deposit
Loans: other business income
2. Carry forward VAT payable:
Borrow: business tax and surcharges
Loan: Taxes payable-VAT payable
3. Amortize the patent cost:
Debit: other business costs
production cost
Loan: accumulated amortization
What income does the transfer of patent use right belong to? It's easy to apply for a patent, but it's difficult to patent an invention. It takes inspiration, time and energy to develop it. After success, it can serve the society, and it will be very useful for merchants to find and try to put into production. This research and development will bring you huge profits. The patent right transfer explained by the editor above should belong to its own asset income.