If the stamp duty on patent certificates is not paid, the authorization of patents will not be affected, but China National Intellectual Property Administration does not issue patent certificates.
Specific document
Official Reply of State Taxation Administration of The People's Republic of China on the Measures for Collecting Stamp Duty on Patent Certificates
Guoshuihan (199 1) 1405
Beijing Municipal Taxation Bureau:
Your bureau (199 1) No.48 "Request for instructions on replacing the stamp of the duty-paid patent certificate" and the Agreement on Entrustment of Stamp Duty Collection signed by Haidian Branch of your bureau and China Patent Office have been received. The answer is as follows:
1. According to the Provisional Regulations on Stamp Duty, you can entrust the China Patent Office to collect stamp duty on all kinds of patent certificates when they are issued.
Second, it is agreed that your bureau will stamp the "Special Seal for Withholding Stamp Duty of China Patent Office" in the upper right corner of the patent certificate and stamp the words "5 yuan has paid the stamp duty of this certificate" in the lower right corner as a tax payment mark from 199 1 year/month 1 day.
Third, after adopting the method of entrusting and collecting taxes, your bureau will be responsible for the specific explanation of the payment method of stamp duty on patent certificates, and will manage the copies and numbers of paid patent certificates in conjunction with the China Patent Office.
State Administration of Taxation (SAT)
199 1 year 1 month1day.