Should a foreign company pay business tax when it transfers a patent to a company in China abroad and the patent is used abroad?

Option A, foreign companies selling manufacturing patents to domestic companies should pay business tax in China.

Boring, patents are regional, and China's patents only take effect in Chinese mainland. What should overseas buyers do? Is it a collection?

A. A foreign company sells a manufacturing patent to a domestic company.

Go through the formalities for changing the record items directly in China National Intellectual Property Administration, and attach the transfer contract. 200 yuan.

The patent applied by the United States is transferred to a domestic company, and the transfer steps are as follows: (1) The United States seeks the patent agency of China in China and entrusts the agency to handle the PCT patent transfer; (2) The patent agency in China shall fill in the patent transfer contract and the statement of project change in the specification according to the relevant provisions on patent transfer, and submit it to the relevant departments for preparation. ...

Article 14 of the Detailed Rules for the Implementation of the Patent Law of People's Republic of China (PRC) stipulates that the transfer of patent application right or patent right to foreigners by Chinese units or individuals shall be approved by the foreign economic relations and trade department of the State Council in conjunction with the administrative department of science and technology of the State Council. On how to implement this provision, after consultation with the Ministry of Commerce, it is now implemented in accordance with the provisions of Article 14 of the Detailed Rules for the Implementation of the Patent Law. ...

The law referred to in this question refers to the foreign trade law, and the administrative regulations referred to in this question refer to the regulations on the administration of technology import and export.

If you can't see the original title, paste the relevant knowledge points as follows for your reference: Article 10 of the Patent Law: The patent application right and patent right can be transferred. Where a unit or individual in China transfers the right to apply for a patent or the patent right to a foreigner, foreign enterprise or other foreign organization, it shall go through the formalities in accordance with the provisions of relevant laws and administrative regulations. Transfer the right to apply for a patent or ...

With regard to foreigners applying for patents, China divides foreigners into two categories: foreigners with habitual residence or business office in China, foreigners with foreign enterprises or other foreign organizations, and foreigners without habitual residence or business office in China, and treats them separately according to different situations. Two different ways to deal with it: for people who are not in China. ...

Hello! Need to pay! When transferring intangible assets, taxpayers shall report and pay taxes to the competent tax authorities at the place where their institutions are located or where they live. However, if a taxpayer transfers or leases the land use right, it shall report and pay taxes to the competent tax authorities where the land is located. thank you