2. Documents certifying the transfer of property rights; (Including transfer documents such as property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right, etc., which are indicated in the table of stamp tax items and tax rates)
According to the provisions of Article 5 of the Regulations for the Implementation of the Provisional Regulations on Stamp Duty, the certificate of property right transfer mentioned in Article 2 of the Regulations refers to the certificate of the sale, inheritance, gift, exchange and division of property rights of units and individuals.
Therefore, the transfer of patent rights should be based on the transaction price, and the stamp duty should be calculated and paid at the tax rate of five ten thousandths according to the tax item of "property right transfer certificate".