Is it necessary to pay stamp duty for the contract of patent application right transfer?

Legal Analysis: According to Article 1 of the Notice of State Taxation Administration of The People's Republic of China on Stamp Duty on Technology Contracts (Guo Shui Di [1989] No.34), "Technology transfer includes: patent right transfer, patent application right transfer, patent implementation license and non-patented technology transfer. According to the provisions of the table of stamp duty items and tax rates, these different types of technology transfer certificates should be subject to different tax items and tax rates. Among them, the contract concluded between the transfer of patent application right and the transfer of non-patented technology is subject to the tax item of' technology contract'; Contracts and documents written by the patent transfer and patent licensing office shall be subject to the provisions of the "property right transfer documents". The contract written by the patent application right and the non-patented technology transfer office is different from the contract written by the patent transfer and patent licensing office. The former is subject to the "technology contract" tax, and the stamp duty is paid at the rate of three ten thousandths. For the latter, the tax item of "property right transfer document" should be applied, and the stamp duty should be calculated and paid at the rate of five ten thousandths.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.