Should I pay tax on the value-added portion of the patent investment?

Patent right, referred to as "patent", is the exclusive right to implement a specific invention and creation within a certain period of time that the inventor or its assignee enjoys in accordance with the law. It is a type of intellectual property rights. So, should you pay taxes on the value-added portion of the investment in Patent rights? The editor of Legal Savior Network will give you the corresponding answers below for your reference and study. I hope the following answers will be helpful to you.

1. Do you pay tax on the value-added portion of patent investment?

Pay tax .

The company's investment in shares with patented technologies applied for by its own research and development involves value-added tax, and there are no special provisions in the tax law to provide tax incentives.

You can refer to the following regulations:

1. Finance and Taxation [2013] 3 Appendix 3 of the Qi No. document, "Provisions on Transitional Policies for the Pilot Program of Replacing Business Tax with Value-Added Tax in the Transportation Industry and Some Modern Service Industries," only mentions that "pilot taxpayers provide technology transfer, technology development and related technical consultation and technical services." , exemption from value-added tax” does not involve investment in shares.

2. The "Implementation Regulations of the Individual Income Tax Law" stipulates that income from royalties refers to individuals providing patent rights, trademark rights, copyrights, non-patented technologies and Income from the use of other concession rights. When a natural person invests in shares with the right to use non-patented technology, provides proprietary technology to a company and obtains the company's equity, it is considered as providing other forms of economic benefits (company equity) by providing the right to use non-patented technology. The natural person should pay "royalty income" Personal Income Tax.

2. What rights does patent right include?

Including exclusive implementation rights, licensed implementation rights, transfer rights, waiver rights, and marking rights.

Exclusive right to implement means that after the invention, utility model and design patent rights are granted, no unit or individual may implement them without the permission of the patentee. Patent; the right to license refers to the right of the patentee to license others to implement the patent and collect royalties through a contract; the right to transfer refers to the patentee, as the transferor, to transfer the ownership of the invention patent or transfer the ownership rights.The transferee; the right of renunciation refers to the right of the patentee to give up his patent; the right of marking refers to the right of the patentee to indicate the patent logo on his patented product or the packaging of the product.

Legal basis: Article 11 of the Patent Law of the People's Republic of China

Inventions and After the utility model patent right is granted, except as otherwise provided in this Law, no unit or individual may exploit the patent without the permission of the patentee, that is, it shall not manufacture, use, offer for sale, sell, or import the utility model patent for production and business purposes. Its patented products, or the use of its patented methods and the use, offering to sell, selling, or importing products directly obtained according to the patented methods.

After the design patent right is granted, no unit or individual may exploit the patent without the permission of the patentee, that is, it may not manufacture or sell products for production and business purposes. Commit to sell, sell and import its patented design products.

The above knowledge is the editor’s answer to the question “Should the value-added part of patent investment be used to pay tax?” It can be seen that the relevant laws of our country clearly stipulate the use of franchises. Fee income refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises. When a natural person invests in shares with the right to use non-patented technology, provides proprietary technology to a company and obtains the company's equity, it is considered as providing other forms of economic benefits (company equity) by providing the right to use non-patented technology. The natural person should pay "royalty income" Personal Income Tax. If readers need legal help, they are welcome to go to the Legal Savior Network for legal consultation.