1, advanced technology;
2. The main products play a supporting role in core technology.
3. Quantity of intellectual property rights
4. The way to acquire intellectual property rights-independent research and development; Only transferee, donation and merger;
5, enterprises to participate in the preparation of national standards, industry standards, testing methods, technical specifications.
The income obtained by individuals from providing franchises such as patent rights, trademark rights, copyrights and non-patented technologies belongs to one of the taxable income (royalties) listed in Article 2 of the Individual Income Tax Law, and individual income tax is paid according to law. The tax calculation method is as follows: if the taxpayer's income does not exceed 4,000 yuan each time, the 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. The applicable tax rate is 20%.
1, "1. The following items are exempt from value-added tax (IV) Pilot taxpayers provide technology transfer, technology development and related technical consultation and technical services.
2. Technology transfer refers to the transfer of the ownership or use right of patented technology and non-patented technology owned by the transferor to others with compensation; Technology development refers to the behavior of developers entrusted by others to research and develop new technologies, new products, new processes or new materials and their systems.
3. According to the fourth paragraph of Article 27 of the Enterprise Income Tax Law of People's Republic of China (PRC), the qualified technology transfer income can be exempted or reduced.
Matters needing attention in the transfer of patent right:
1, avoid blindly expanding the patent value-for the pre-tender estimate of patent right transfer, it should be based on the principle of being able to clinch a deal, otherwise the cooperation is likely to fail;
2. Do not make a quick decision-patent transfer is a legal procedure, and it is recommended to entrust relevant people in the industry to carry out relevant operations;
3. Putting cooperation first, it is important for patent development to benefit and contribute to society and life. A patented technology with a certain technical content and market capacity can only be technology before it is transformed into the productivity of the grand event, so industrialization is the highest standard for benefiting society and mankind;
4. Make a record of the transfer process as much as possible, which is very important for follow-up problems and income distribution; Before the transfer, do not easily carry out operations such as value evaluation.
In particular, don't do this easily according to the requirements of the other party. If it is really necessary to make an assessment, try to make clear the principle and proportion of the assessment cost; Don't hand over technical data and related drawings and other specific materials easily before the handover procedures are completely completed.
We'll stop here about how to deal with the enterprise income tax on the transfer of patented technology. Bian Xiao's analysis in the article has let us know how to operate and some corresponding tax rates. But it's always hard to do. I hope everyone can really apply what they have learned. If you still don't understand, please contact the teacher in time.