There are taxes and fees for patent transfer:
1, business tax, urban construction tax and education surcharge shall be paid according to the tax item of "transfer of intangible assets".
2. At the same time, after deducting relevant taxes and fees, the personal income tax of 20% shall be paid according to the tax item of "income from royalties".
After deducting the relevant taxes and fees paid (business tax, urban construction tax and education surcharge), the income shall be treated separately according to different income situations:
(1), less than 4,000 yuan, after deducting expenses 800 yuan:
Taxable income = income -800 yuan
(2) If the income exceeds 4,000 yuan, 20% of the expenses will be deducted:
Taxable income = income *( 1-20%)
(3) Taxable amount = taxable income *20%
basic approach
Patent transfer is to guide investors to buy patents by looking for enterprises or some entrepreneurial newspapers, patent agencies and online platforms, such as Baiteng Technology Mall and China Applied Technology Network, such as the widely acclaimed tripartite cooperation model.
Pay attention to the following points when transferring patents:
1. Evaluate your own patent value correctly. Too high a price will scare away investors.
2. The technology is mature, and there are samples and related videos for investors to see.
3. Have a detailed plan and write a related plan.
4. Patents have been authorized, and unauthorized patents are generally not transferred.
Matters needing attention in transfer
1. The creditor may assign all or part of its rights under this contract to a third party, except for the following circumstances:
(a) according to the nature of the contract shall not be transferred;
(two) according to the agreement of the parties shall not be transferred;
(3) It shall not be transferred according to law.
Where the creditor transfers its rights, it shall notify the debtor. Without notice, the assignment is invalid to the debtor.
The notice of the creditor's transfer of rights shall not be revoked, except with the consent of the transferee.
Where the obligee transfers its rights, the assignee obtains the subordinate rights related to the obligee's rights, except that the subordinate rights belong exclusively to the obligee.
After receiving the notice of assignment of creditor's rights, the debtor may claim the assignor's defense against the assignee.
When the debtor receives the notice of assignment of creditor's rights, the debtor enjoys the creditor's rights against the assignor, and if the debtor's creditor's rights expire before or at the same time as the assigned creditor's rights, the debtor may claim set-off from the assignee.
2. If the debtor transfers all or part of its contractual obligations to a third party, it shall obtain the consent of the creditor.
If the debtor assigns the debt, the new debtor may claim the defense of the original debtor against the creditor.
If the debtor transfers the debt, the new debtor shall bear the subordinate debt related to the main debt, except that the subordinate debt belongs exclusively to the original debtor.
Where laws and administrative regulations stipulate that the transfer of rights or obligations shall go through the formalities of approval and registration, such provisions shall prevail.
With the consent of the other party, one party may transfer its rights and obligations in the contract to a third party.