1, and the business tax is 5% of the turnover; Turnover x tax rate = business tax
2. Urban construction tax is 7% (city), 5% (county and township) and 1% (rural) business tax; Business tax × tax rate = urban construction tax
3. The surcharge for education is 3% of the business tax; Business tax x tax rate = education surcharge
4. Stamp duty is three ten thousandths of sales; Sales amount (contract amount) x3/10,000 = stamp duty.
5. Income tax:
(1) Personal income tax paid by individuals with economic nature is generally levied at a fixed tax rate of about 2% (different places).
(2) The economic nature is the enterprise income tax paid by the company. See if your company is a newly established enterprise (a newly established enterprise from scratch after June 65438+1 October 20021has nothing to do with the existing affiliated enterprises in terms of funds and personnel, and vice versa). The enterprise income tax of newly-established enterprises is paid in the national tax; The enterprise income tax of old enterprises is paid in local tax.
Legal basis: Article 10 of the Patent Law of People's Republic of China (PRC), the patent application right and patent right can be transferred.
Where a unit or individual in China transfers the right to apply for a patent or the patent right to a foreigner, foreign enterprise or other foreign organization, it shall go through the formalities in accordance with the provisions of relevant laws and administrative regulations.
Where the right to apply for a patent or the patent right is transferred, the parties concerned shall conclude a written contract and register it with the patent administration department of the State Council, which shall make an announcement. The transfer of the right to apply for a patent or the patent right shall take effect from the date of registration.