Patent transfer fee

Legal analysis: 1, the transfer of patent income needs to pay business tax, urban construction tax and education surcharge 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), different incomes will be treated separately: (1), and expenses will be deducted if the income is less than 4,000 yuan. 800 yuan: Taxable income = income -800 yuan (2). If the income exceeds 4,000 yuan, 20% of expenses will be deducted: Taxable income = income * (6,500 yuan.

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.