Annual tax return of enterprise income tax
business license
then
1. What kind of enterprises are eligible for patent fee reduction and exemption?
The answer is: enterprises with taxable income less than 300,000 yuan last year.
So where can I find the taxable income of the enterprise? The easiest way is to ask the financial staff of the enterprise. The financial staff will find out the annual tax return of enterprise income tax in the previous year, and the fifth item is "taxable income". If this figure is less than 300 thousand yuan, it means that the enterprise meets the conditions of patent fee reduction and exemption. The sample table of the annual tax return of enterprise income tax is as follows.
Eligible enterprises can provide a copy of the business license and an annual enterprise income tax return with official seal.
In addition, institutions, social organizations and non-profit scientific research institutions can directly meet the conditions for the exemption and payment of patent fees, just provide a copy of the legal person certificate of the institution and affix the official seal.
Second, how to handle the filing procedures for the reduction and payment of patent fees?
1. Log on to the official website of China National Intellectual Property Administration and open the patent affairs service system. First, register a user name.
2. After the registration is successful, log in to the system and enter the "fee reduction filing system" page.
3. Fill in relevant information as prompted, and finally submit.
4. Then send the paper materials to the designated audit institutions (local patent agencies).
5. After one week, log in to the patent affairs service system to see if it passes. If the approval is qualified, you can submit a patent application. If it is not passed, it needs to be revised or re-filed according to the prompt until it is passed.
Three. Other matters needing attention.
1. After the implementation of the Measures for the Reduction and Exemption of Patent Fees, the relevant patent application forms have also been adjusted, which is explained in detail in official website, China National Intellectual Property Administration.
2. The filing of fee reduction is effective in the current year, and the filing procedures need to be handled again in the following year. In order to facilitate the applicant to go through the filing procedures, the fee reduction for the next year can be filed in the last quarter of each year (i.e. 10 to 1).
Fourth, summary.
Before the implementation of the new "Measures for Reduction of Patent Fees", every time an enterprise applies for a patent, it needs to apply for a certificate of reduction, and the procedures are complicated. Moreover, the regulations in different places are different, which brings great trouble to enterprises.
The new "Patent Fee Reduction and Exemption Measures" greatly facilitates enterprise applicants and is a direct embodiment of the national policy of "simplifying administration and decentralizing power". At the same time, the new method of patent fee reduction has brought tangible benefits to enterprises. According to our experience, SMEs are generally eligible for fee reduction. Therefore, the new method of patent fee reduction and exemption is applicable to most enterprises in China.