First, how many tax points do companies have to pay to sell patents?
The transfer of patented technology needs to pay VAT. After the reform of the camp, the enterprise transfers patented technology, which belongs to intangible assets, and the VAT rate paid is 6%. However, there are also some cases of exemption from VAT, which can be exempted if the following two conditions are met: First, the technical content is closely related to technology transfer and belongs to after-sales service of technology transfer, that is, the technology transfer contract should include relevant technical services and technical consultation clauses; Second, formally, the price of this part of technical consultation or service and the price of technology transfer are on the same invoice. Only technical consulting and services that meet the above two conditions can enjoy the tax exemption policy.
Second, what tax should be paid for the transfer of patented technology?
(1) Personal income tax. The income obtained by individuals from providing patents, trademarks, copyrights, non-patented technologies and other concessions 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: if the taxpayer's income does not exceed 4,000 yuan each time, 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%.
(2) business tax. Where the transfer of land use rights, patents, non-patented technologies, trademarks, copyrights, goodwill, etc. Taxable income (transfer of intangible assets) stipulated in the provisional regulations on business tax items and tax rates shall be subject to business tax according to law. The tax calculation method is: based on the total income obtained from the transfer of intangible assets, it is calculated and levied at the tax rate of 5%.
Patent transfer generally refers to the transfer of rights related to a patent after it is granted. At this time, it is actually the change of the patentee, so it is natural to register the change in the patent department, so that the legitimate interests of the new patentee can be protected accordingly. When transferring patented technology, it often involves tax payment, mainly two kinds of taxes and business tax.
Third, how to pay taxes on patent transfer.
Patent right belongs to property right, and patent transfer refers to a contract in which the patentee, as the transferor, transfers the ownership of his invention-creation patent to the transferee, and the transferee pays the agreed price.
Tax situation of patent transfer:
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".
After deducting the relevant taxes and fees paid (value-added 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%.
The above is about "how much tax does the company have to pay for selling patents". From the above, we can know that in law, the transfer of a patent generally refers to the transfer of the relevant rights of the patent after the patent is granted, but at this time it is actually the change of the patentee, so it is natural to go to the patent department for change registration.