1. What is the intellectual property tax rate?
The transfer of intellectual property rights needs to pay value-added tax, urban construction tax and education surcharge. After deducting relevant taxes and fees, 20% personal income tax shall be paid according to the tax item of "income from royalties".
The types of intellectual property in China mainly include copyright, trademark right and patent right. Take patent transfer as an example:
1, the income from patent transfer needs to pay VAT, urban construction tax and education surcharge according to the tax item of "transfer of intangible assets".
2. At the same time, after deducting relevant taxes and fees, the personal income tax of 20% shall be paid according to the tax item of "income from royalties".
2. Do I need to pay taxes on intellectual property transactions?
The taxes involved in intellectual property transfer and licensing transactions in China mainly include enterprise income tax, value-added tax, urban construction tax, education surcharge and stamp duty.
1, enterprise income tax. According to Article 6 of the Enterprise Income Tax Law of People's Republic of China (PRC), intellectual property, as the income from the transfer and licensing of intangible property, belongs to the taxable income of enterprise income tax. The tax rate of resident enterprises is 25%, and that of non-resident enterprises is 20%. However, it is worth noting that for non-resident enterprises, according to Article 9 1 of the Implementation Regulations of the Enterprise Income Tax Law of People's Republic of China (PRC), the income obtained by their institutions and places in China and the income generated outside China but actually related to their institutions and places will be reduced by 10%. In addition, if there are more tax preferences according to the bilateral tax agreements signed between China and the countries where non-resident enterprises are located, enterprises will pay taxes at this lower tax rate.
2. VAT. Nowadays, China is carrying out the reform of "increasing revenue and reducing expenditure", and all intellectual property transactions have been included in the scope of value-added tax. Most of the income from the transfer and licensing of intellectual property rights should be subject to 6% value-added tax.
3. Urban construction tax and education surcharge. The urban maintenance and construction tax and education surcharge of general taxpayers are calculated and extracted according to the paid business tax and value-added tax. The tax rate is determined according to the Provisional Regulations on Urban Maintenance and Construction Tax and the Interim Provisions on Additional Collection of Education Fees.
4. Stamp duty. According to Article 1 of the Provisional Regulations on Stamp Duty, all units and individuals (including foreign enterprises and individuals) who have signed intellectual property transfer contracts in China shall pay stamp duty in China.
According to Article 1 of the Notice of State Taxation Administration of The People's Republic of China on Collecting Stamp Duty on Technology Contracts (1989), technology transfer includes: transfer of patent right, transfer of patent application right, license for patent implementation and transfer of non-patented technology. 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", that is, the tax rate of three ten thousandths is applicable; Contracts and documents signed by the patent transfer and patent licensing office are subject to the tax item of "property right transfer documents", that is, the tax rate is five ten thousandths.
3. What are the main types of intellectual property rights?
Intellectual property is the ownership of the results produced by intellectual labor, and it is an exclusive right granted to qualified authors, inventors or owners of results in a certain period of time according to the laws of various countries.
It has two types:
1, copyright (also known as copyright, literary property),
2, industrial property rights (also known as industrial property rights).
(1) All rights reserved.
Copyright, also known as copyright, refers to the property rights and spiritual rights that natural persons, legal persons or other organizations enjoy in accordance with the law for literary, artistic and scientific works. Mainly including copyright and neighboring rights related to copyright; Usually, what we call intellectual property mainly refers to the copyright of computer software and the registration of works.
(2) Industrial property rights
Invention patents, trademarks and industrial designs constitute industrial property rights. Industrial property rights include patents, trademarks, service marks, manufacturer's name and country of origin, as well as the right to new plant varieties and the exclusive right to layout design of integrated circuits.
Industrial property right refers to an intangible property right with practical economic significance in industries such as industry, commerce, agriculture and forestry, so the name "industrial property right" is more appropriate. It mainly includes patent right and trademark right.
The above is what is the tax rate of intellectual property rights for you? From this, we know that intellectual property rights are very important, so when you make an invention, you must apply for a patent in time, so that you can be protected by law.