Legal subjectivity:
The amount of taxes and fees incurred by the patent owner for patent transfer shall be calculated based on the amount of transfer fees received by the patentee. For example, the value-added tax on a patent transfer is the balance after the current output tax is deducted from the current input tax (transfer income). The party concerned also needs to pay the fee for applying for registration of the transfer contract. Legal objectivity:
"Patent Law of the People's Republic of China"
Article 10
Patent application rights and patent rights can be transferred. If a Chinese unit or individual transfers patent application rights or patent rights to foreigners, foreign enterprises or other foreign organizations, it must go through the procedures in accordance with the provisions of relevant laws and administrative regulations. When transferring patent application rights or patent rights, the parties concerned shall enter into a written contract and register it with the patent administration department of the State Council, which shall make an announcement. The transfer of patent application rights or patent rights takes effect from the date of registration.
"Patent Law of the People's Republic of China"
Article 75
To apply for a patent and handle other procedures with the patent administration department of the State Council, one must Pay fees as required.
"Provisional Regulations of the People's Republic of China on Value-Added Tax"
Article 4
Except as provided in Article 11 of these Regulations, taxpayers' sales For goods, labor services, services, intangible assets, and real estate (hereinafter collectively referred to as taxable sales), the tax payable is the balance after the current output tax is deducted from the current input tax. The formula for calculating the tax payable is:
The tax payable = the output tax for the current period – the input tax for the current period.