It is clear that tax late fees shall not be deducted before tax, and there is no restriction on other late fees, such as late fees for land transfer fees, late fees for social insurance premiums and late fees for other administrative organs, which can be deducted before tax.
Second, analyze the details
Patent protection fee. However, the fees required by the applicant to apply for a patent and the fees required by the patentee to maintain the patent are clarified, and all fees are turned over to the state treasury as administrative fees. To apply for a patent and go through other formalities with the patent administration department of the State Council, the fees shall be paid in accordance with the provisions.
Third, how to collect the patent fee?
1, the way of collecting patent fees, the agency can collect the patent fees remitted by banks and post offices, or pay them in person at the agency;
2. Determination of the date of patent payment The date of patent payment shall be determined according to the Patent Law, the detailed rules for the implementation of the Patent Law and the relevant provisions;
3. The accounting agency for patent fees shall use the computer charging system provided by China National Intellectual Property Administration Patent Office for accounting of patent fees;
4, patent fee receipt processing;
5. Payment voucher.