Patent transfer requires the change of bibliographic items with the State Intellectual Property Office. If the patentee changes, a bibliographic item change fee of 200 yuan is required. Tax situation of patent transfer 1. Income from patent transfer needs to pay value-added tax, 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 from the income from the transferred patent, 20 personal income tax shall be paid according to the tax item of "royalty income". After the relevant taxes (business tax, urban construction tax, education surcharge) are deducted from the income, different incomes are treated separately: (1) If the amount is less than 4,000 yuan, 800 yuan is deducted: taxable income = income - 800 yuan (2) Income If the amount exceeds 4,000 yuan, a 20 fee will be deducted: taxable income = income * (1-20) (3) Tax payable = taxable income * 20.
Legal basis:
Article 10 of the "Patent Law of the People's Republic of China" Patent application rights and patent rights can be transferred. If a Chinese unit or individual transfers patent application rights or patent rights to foreigners, foreign enterprises or other foreign organizations, it must go through the procedures in accordance with the provisions of relevant laws and administrative regulations. When transferring patent application rights or patent rights, the parties concerned shall enter into a written contract and register it with the patent administration department of the State Council, which shall make an announcement. The transfer of patent application rights or patent rights takes effect from the date of registration.