How to pay value-added tax on the transfer of domestic patent use rights

How to collect the value-added tax on the transfer of patent use rights: generally, 6% value-added tax is required. Unless otherwise agreed. According to relevant laws and regulations, taxpayers sell intangible assets at a tax rate of 6%, but domestic units and individuals cross-border sales of services within the scope specified in the State Council at a tax rate of 0.

legal ground

Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

VAT rate:

(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, sell or import the following goods, and the tax rate is 1 1%.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.

essay

Taxpayers engaged in projects with different tax rates shall separately account for the sales of projects with different tax rates; If the sales volume is not accounted for separately, a higher tax rate shall apply.