1, Policy Provisions According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Personal Income Tax Policies for Personal Non-monetary Assets Investment (Caishui [2015] No.41), individuals investing in non-monetary assets belong to the simultaneous transfer of non-monetary assets and investments. Income from the transfer of non-monetary assets by individuals shall be accounted for and paid according to the item of "income from property transfer". The non-monetary assets mentioned in the Notice refer to assets other than cash, bank deposits and other monetary assets, including equity, real estate, technological inventions and other forms of non-monetary assets.
2. Calculation method According to the provisions of the Company Law, the Accounting Standards for Business Enterprises and the Individual Income Tax Law, non-monetary assets should be evaluated and recorded accordingly, and the fair value after evaluation is the transfer income of non-monetary assets.
3. Taxable income = income from the transfer of non-monetary assets-original value of assets-reasonable taxes and fees paid according to regulations at the time of transfer.
4. Taxable amount = taxable income× 20%.
To buy shares by patent, assets need to be evaluated. Patent right, as a kind of intellectual property right, can be used as a form of capital contribution for the establishment of enterprises through monetary valuation, and must be handled in accordance with the prescribed procedures.
1. Shareholders * * * sign the Articles of Association, and stipulate their respective capital contributions and modes.
2, by the patentee in accordance with the law entrusted by the financial department approved the establishment of an asset appraisal institution to assess, and go through the formalities of patent change registration and announcement.
3. The applicant or his entrusted agent shall apply to the registration authority, issue the corresponding evaluation report, the written opinions of relevant experts on the evaluation report, the business license of the evaluation institution, and go through the formalities of patent right transfer.
4. If the registration authority makes a decision to approve the change of registration, it shall issue a notice of approval of the change of registration and issue a new business license.
5. Other registration procedures stipulated by laws and regulations.