1. Corporate income tax: After all R&D expenses are expensed, these expenses can be used for pre-tax deduction of corporate income tax. Enterprises can deduct R&D expenses that meet the statutory requirements from their operating income as the basis for paying enterprise income tax. Patent fee, as the property right transfer or technology license fee of R&D achievements, can be deducted when filing enterprise income tax. However, it needs to meet the requirements of relevant laws and regulations, such as the legality, rationality and commercialization of patents.
2. Value-added tax: Patent fees are of a service nature and are usually taxed according to the provisions of value-added tax. According to the provisions of the Value-added Tax Law of People's Republic of China (PRC), different tax rates are applicable to the income from labor services, and the collection rate of value-added tax is 6%. The specific tax amount of patent fees can be calculated according to the actual amount and tax rate of patent fees. R&D expenses refer to the expenses incurred by enterprises for developing new products, technologies and processes or improving existing products, technologies and processes.