Is the patent transfer decal contract valid?

The transfer contract of patent application right needs decals. According to the relevant laws and regulations, the Certificate of Property Right Transfer belongs to the taxable certificate, and should be stamped with the taxable certificate when the account book is established or received. The patent application right transfer contract belongs to a kind of property right transfer.

legal ground

Article 1 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty

Units and individuals that sign the books listed in these Regulations and collect vouchers within the territory of People's Republic of China (PRC) are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of these Regulations.

second

The following vouchers are taxable vouchers:

(a) purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;

(2) Transfer of property rights;

(3) Business account books;

(4) Rights and licenses;

(5) Other tax vouchers determined by the Ministry of Finance.

Article 7

Taxable vouchers should be pasted at the time of bookkeeping or collection.