After obtaining the patent right, the patentee should pay attention to the following matters: the patentee should pay the annual fee on time every year. Failure to pay the annual fee as required will lead to the early termination of the patent right. There are generally three ways to settle the patent transfer fee: one-time settlement, royalty, fixed and royalty combination.
"One-time settlement" means that after signing the transfer contract, the licensee (transferee) pays the transfer fee to the licensor (patentee) in one lump sum at the price stipulated in the contract.
"Commission" can be divided into fixed commission and sliding commission. "Fixed commission" refers to artificially fixing the production quantity or net sales of the contract products at a certain number (no matter what the actual production quantity or net sales is), and making commission according to this number every year within the commission limit; "Sliding commission" refers to the commission based on the actual number of products produced each year or the actual net sales.
The "fixed" part of the "combination of fixed and royalty" is called the down payment, which is also called the "entry fee" and will be paid immediately after the contract takes effect; The "royalty" part shall be paid within the time limit agreed in the contract after the project is put into production, and the method is the same as the "royalty".
2. What does the patent transfer tax include?
Patent income needs to pay 5% business tax, 0.5% urban construction tax and education surcharge according to the tax item of "intangible assets transfer". At the same time, after deducting relevant taxes and fees from the income from patent transfer, 20% personal income tax will be paid according to the tax item of "income from royalties". After deducting the relevant taxes and fees paid (business tax, urban construction tax and education surcharge), the income shall be treated separately according to different income situations:
1, less than 4,000 yuan, after deducting expenses 800 yuan:
Taxable income = income -800 yuan
2. If the income exceeds 4,000 yuan, 20% of the expenses will be deducted:
Taxable income = income *( 1-20%)
3. Taxable amount = taxable income *20%
Matters needing attention in transfer
1. The creditor may assign all or part of its rights under this contract to a third party, except for the following circumstances: [3]
(a) according to the nature of the contract shall not be transferred;
(two) according to the agreement of the parties shall not be transferred;
(3) It shall not be transferred according to law.
Where the creditor transfers its rights, it shall notify the debtor. Without notice, the assignment is invalid to the debtor.
The notice of the creditor's transfer of rights shall not be revoked, except with the consent of the transferee.
Where the obligee transfers its rights, the assignee obtains the subordinate rights related to the obligee's rights, except that the subordinate rights belong exclusively to the obligee.
After receiving the notice of assignment of creditor's rights, the debtor may claim the assignor's defense against the assignee.
When the debtor receives the notice of assignment of creditor's rights, the debtor enjoys the creditor's rights against the assignor, and if the debtor's creditor's rights expire before or at the same time as the assigned creditor's rights, the debtor may claim set-off from the assignee.
2. If the debtor transfers all or part of its contractual obligations to a third party, it shall obtain the consent of the creditor.
If the debtor assigns the debt, the new debtor may claim the defense of the original debtor against the creditor.
If the debtor transfers the debt, the new debtor shall bear the subordinate debt related to the main debt, except that the subordinate debt belongs exclusively to the original debtor.
Where laws and administrative regulations stipulate that the transfer of rights or obligations shall go through the formalities of approval and registration, such provisions shall prevail.
With the consent of the other party, one party may transfer its rights and obligations in the contract to a third party.
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