How much is the tax on patent transfer?
Taxes and fees for patent transfer, 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 transfer, there will be some expenses, including some taxes and fees. So what is the tax on patent transfer? Patent transfer tax: 1. The income from patent transfer needs to pay business tax, urban construction tax and education surcharge according to the tax items of intangible assets transfer. 2. At the same time, after deducting relevant taxes and fees from the patent transfer income, 20% personal income tax shall be paid according to the tax items of royalties. After deducting the relevant taxes and fees paid (business tax, urban construction tax and education surcharge), the income will be treated separately: (1) If the income is less than 4,000 yuan, the expenses will be deducted. 800 yuan: Taxable income = income -800 yuan (2) If the income exceeds 4,000 yuan, 20% of expenses will be deducted: Taxable income = income * (65,438).