The sale of intangible assets mentioned in Caishui [20 1 6] No.36 Appendix1refers to the business activities of transferring the ownership or use right of intangible assets. Intangible assets refer to assets that have no physical form but can bring economic benefits, including intangible assets such as technology, trademarks, copyrights, goodwill, natural resource use rights and other rights and interests. Technology, including patented technology and non-patented technology.
As for which patent application belongs to value-added tax, according to relevant regulations, patent application belongs to input tax of value-added tax, and both input tax and output tax belong to liability accounting subjects. Set the payable tax and output tax under the subject of "Taxes payable-VAT payable".
Input tax refers to the value-added tax paid or undertaken by taxpayers to purchase goods or taxable services. The purchase of goods or taxable services includes the purchase (including import) of goods or taxable services, goods exchanged by barter, goods paid by debt income, goods transferred by investment, goods transferred by donation and freight paid in the process of buying and selling goods. When determining the input tax deduction, it must be strictly examined in accordance with the provisions of the tax law.
1. Personal application for copyright.
2. Persons with disabilities provide taxable services.
3. Airlines provide pesticide spraying service on airplanes.
4. Pilot taxpayers provide technology application, technology development and related technical consultation and technical services.
Technology application refers to the behavior that the applicant applies for the ownership or use right of patented and non-patented technology from others with compensation;
Technology development refers to the behavior of developers who accept the entrustment of others to research and develop new technologies, new products, new processes or new materials and their systems;
Technical consultation refers to providing feasibility demonstration, technical prediction, special technical investigation, analysis and evaluation report for specific technical projects.
For more information about value-added tax and which major patent applications belong to value-added tax, if you have any other questions, please consult a professional intellectual property consultant and give you detailed introduction and guidance. I wish you all a smooth patent approval!
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