Withholding time of individual patent transfer tax

The withholding time of individual patent transfer tax can be handled by itself. According to the tax law, the transfer of patent right belongs to the transfer of intangible assets, and the business tax should be paid at 5% of the transfer price. Other related taxes and fees include: urban maintenance and construction tax (7% or 5% of business tax or 1%), education surcharge (3% of business tax), other local fees, enterprise or individual income tax, etc.

legal ground

Article 26 of the Patent Law of People's Republic of China (PRC)

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, 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 clearly and briefly define the scope of patent protection. For inventions that rely on genetic resources, the applicant shall state the direct source and original source of genetic resources in the patent application documents; If the applicant cannot explain the original source, it shall explain the reasons.