Patent investment shares need to pay value-added tax, stamp duty and personal income tax. VAT is generally 3%+ additional tax. Stamp duty is levied at 0.05% of the value of property right transfer and 0.03% of the stamp duty on patent transfer. Personal income tax is paid in three ways, in installments within five years, and then when the equity is transferred.
Second, analysis
Patent investment is a long-term investment behavior that enterprises use funds to develop their own patents, buy patents and use patents owned by enterprises to invest abroad. Patent investment decision-making is a process in which enterprises use scientific theories and methods to make necessary calculation, analysis and judgment, and choose the best scheme from a plurality of alternative patent investment schemes. With the wide application of science and technology in production and operation, patent investment will surely become a regular and important investment behavior of enterprises.
3. Is the patent shareholding a paid-in capital?
Patented shares are paid-in capital. Patent right can be used as an asset and has the same value as paid-in capital, which is determined by the intangible asset nature of patent right. As an intangible asset, patent right can bring great economic benefits to patentees. It has become the understanding and practice of many advanced enterprises to incorporate patent rights into asset management like other tangible assets.