How is the stamp duty on patent transfer stipulated? How much is the tax on patent transfer?

How is the stamp duty on patent transfer stipulated? How much is the tax on patent transfer? In the process of transferring economic benefits, a written contract is generally related to stamp duty, just like a house sale and lease contract signed at ordinary times. In the case of patent assignment, stamp duty should naturally be considered in the assignment contract signed by the assignee and the assignor. Let's give you a detailed introduction. How is the stamp duty on patent transfer stipulated? According to Article 1 of the Notice of State Taxation Administration of The People's Republic of China on Collecting Stamp Duty on Technology Contracts (Guo Shui Fa [1989] No.34), technology transfer includes: patent right transfer, patent application right transfer, patent implementation license and non-patented technology transfer. According to the provisions of the table of stamp duty items and tax rates, these different types of technology transfer certificates should be subject to different tax items and tax rates. Among them, is the contract concluded between the transfer of patent application right and the transfer of non-patented technology applicable? Technology contract? Tax items; Are the contracts and documents concluded between patent transfer and patent exploitation license applicable? Property right transfer document? According to the provisions of tax items, the contract concluded between the patent application right and the transfer of non-patented technology is different from the contract concluded by the patent transfer and patent licensing office. The former is applicable to the technical contract tax items, and the stamp duty is paid at the rate of three ten thousandths; In the latter case, stamp duty shall be calculated and paid at the tax rate of five ten thousandths according to the tax items of the property right transfer documents. How much is the tax on patent transfer? 1. The income from patent transfer needs to pay business tax, urban construction tax and education surcharge according to the tax items of intangible assets transfer. 2. At the same time, after deducting relevant taxes and fees from the patent transfer income, 20% personal income tax shall be paid according to the tax items of royalties. After deducting the relevant taxes and fees paid (business tax, urban construction tax and education surcharge), different incomes will be treated separately: (1), and expenses will be deducted if the income is less than 4,000 yuan. 800 yuan: Taxable income = income -800 yuan (2). If the income exceeds 4,000 yuan, 20% of expenses will be deducted: Taxable income = income * (6,500 yuan. How much is the tax on patent transfer? We are here to answer this question for you. If you want to know more about the taxes related to patent transfer, please contact our online customer service or call Bajie Intellectual Property National Free Service Hotline. We have many years of professional intellectual property agency experience, first-class business team and the concept of serving customers wholeheartedly, which will definitely help you apply smoothly.