How to pay taxes when individuals transfer patent rights?

According to the tax regulations, the business tax involved in intellectual property investment involves the tax of enterprises 1. Tax paid: according to the relevant tax regulations, the investment in non-monetary assets is evaluated, and the income from equity transfer is deducted. The original value of the property can be evaluated, and the value-added standard can be evaluated. The fact is that the tax is deferred to the equity transfer and then collected by the enterprise. Generally speaking, the fair value of the investment other than the non-monetary assets of the enterprise is included in the transfer as the tax paid by the enterprise. Its fair value is regarded as the pre-tax deduction of the transfer loss of its book value department. If the value-added department invests in or evaluates the value-added assets outside the company, the value-added department shall calculate and pay the enterprise tax. 2. Business tax: According to the relevant tax regulations, companies that invest in shares with assets and invest in shares with assets that meet the conditions of exemption from business tax stipulated in this document shall pay business tax. Business tax is levied on investors who bear investment risks, and equity transfer is still taxed according to the tax items of transferred assets. 2. Cases of intellectual property tax saving Now few enterprises choose intellectual property as a pricing method to reduce capital investment. High cost performance, light burden of partnership. The tax burden of intellectual property investment and factory operation includes: enterprise tax, payroll tax, turnover tax, independent operation and partnership technology investment. Enterprise establishment only needs to bear the tax burden of investment bonus, and the tax burden before individual patent transfer is lighter.