1, business tax, urban construction tax and education surcharge shall be paid 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".
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 incomes.
(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%.
Second, the process of patent transfer
1,: Find the way of patent transfer. This is the most basic link in the process of patent transfer, and it is also very easy to realize. In fact, there are many ways to call patent transfer. For example, it can be transferred on the patent website, entrusted to a patent agency, or even found by yourself.
2. The patent transferor and the patent transferee sign a patent transfer contract. This is a key step in the process of patent transfer. After the patent transferor and the transferee reach an agreement, the subsequent transfer-related work can be effectively carried out. In the transfer contract, there should be clear words about the interests of both parties.
3. Both parties shall prepare relevant documents required for patent transfer, and these documents shall be filled in strictly according to the prescribed format, so as to shorten the time for China National Intellectual Property Administration to review documents and speed up the review.
4. Submit relevant documents to the Patent Office. This is an important part of the patent transfer process. Because only after the patent office has passed the examination, the patent transfer has a legal basis. Therefore, in this process, the entrusted patent agency will play an important role, and choosing the right patent agency is also a detail that cannot be ignored in this process.
5. The last link in the process of patent transfer is to wait for the result of patent transfer. The patent office will inform the examination result when it examines it. If approved, the patent office will generally issue a notice of patent transfer within 2 to 6 months. Relevant change results can be found in China National Intellectual Property Administration Patent Library. According to the patent law, patents are divided into inventions, utility models and designs. "Invention" refers to a new technical scheme proposed for a product, method or its improvement.
Utility model refers to a new practical technical scheme for the shape, structure or combination of products; "Appearance design" refers to a new design that is aesthetically pleasing and suitable for industrial application based on the shape, pattern or combination of products and the combination of color and shape and pattern.