1. Can I deduct the input when applying for patent right?
If the purchased patent is used for taxable items and a special invoice is obtained, it can be deducted if the buyer is a general taxpayer. The original VAT general taxpayer purchases services, intangible assets or real estate, and the VAT indicated on the special VAT invoice obtained is the input tax, which can be deducted from the output tax. The input tax amount of taxable items, non-VAT taxable items, tax-free items, goods purchased for collective welfare or personal consumption, processing, repair and replacement services or taxable services to which the simple tax calculation method is applicable shall not be deducted from the output tax amount. The leasing of fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property involved only refers to the leasing of fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property dedicated to the above projects.
2. What materials should be provided to apply for an invention patent?
To apply for a patent for invention or utility model, a written request, a specification, an abstract thereof, a patent claim and other documents shall be submitted. The request shall specify the name of the invention or utility model, the name of the inventor or designer, the name and address of the applicant and other matters. The specification shall give a clear and complete description of the invention or utility model, which shall be subject to the realization of the technical personnel in the technical field; Attached drawings shall be attached when necessary. The technical points of the invention or utility model shall be briefly explained. The patent claim shall be based on the specification and indicate the scope of patent protection. To apply for a patent for a design, the applicant shall submit a request, a picture or photograph of the design and other documents, and shall specify the product and its category in which the design is used.
3. What is the procedure for applying for a patent for invention?
1, preliminary examination. The patent administration organ shall find out whether the application meets the requirements of the patent law on the form of application.
2. Pre-publicity. After receiving an application for a patent for invention, the Patent Office, after preliminary examination, finds that it meets the requirements, and shall publish it 18 months after the date of application. The Patent Office may publish its application at an early date upon the request of the applicant.
3. Substantive review. An application for a patent for invention may, at the request of the applicant, be examined in substance at any time within 3 years from the date of filing; If the applicant fails to request substantive examination within the time limit without justifiable reasons, the application shall be deemed to have been withdrawn. When the Patent Office deems it necessary, it may examine the application for a patent for invention on its own.
4. Announcement of authorization registration. If the application for a patent for invention is not found rejected after substantive examination, the Patent Office shall make a decision to grant the patent right for invention, issue a patent certificate for invention, and register and announce it at the same time. The invention patent right shall take effect as of the date of announcement.
To sum up, enterprises often apply for patents to protect their intellectual property rights. When applying for a patent, they need to pay a fee. Enterprise managers will get invoices after paying the fees, which can deduct the input tax and pay less when paying taxes in the future. Of course, enterprises can only be deducted by ordinary taxpayers, and small-scale taxpayers cannot be deducted.