What are the fees and tax rates for patent transfer?

Patent transfer is a legal act that requires specific legal procedures and contract signing. At the same time, certain fees and taxes will be charged in accordance with regulations. So how much fees and taxes should be paid? How to pay? Where to hand it over? The following is the relevant content compiled by the editor of Legal Savior Network for everyone. You are welcome to read it.

What are the fees and tax rates for patent transfer

The patent transfer fee is divided into Three parts:

1. Submit the "Application Form for Change of Bibliographic Items" to the State Intellectual Property Office for fees charged by the national department, one month from the date of filing the request A fee of RMB 250 for changing the bibliographic item must be paid within the application period.

2. The fee for transferring patent rights is considered according to the type and technology of the patent. It ranges from several thousand to hundreds of thousands, and you need to negotiate with the other party. of.

3. Agency agency fee Agency fee is the fee charged by the agency for providing various services to the client.

Each agency has its own regulations and algorithms. The agency fee mainly includes providing consultation, preparing application documents, and accepting the application from the patent office to final authorization or rejection. Some transactions in the process are usually collected in one lump sum at the time of entrustment. Of course, depending on the client and the content, the amount and payment method can still be negotiated by both parties. The specifics can be agreed upon by both parties signing an agency agreement.

Generally speaking, the agency fee is about 300-3,000 yuan. In addition, the cost of the patent evaluation report is approximately 3,000 yuan.

What is the patent transfer tax rate:

1. Personal income tax. The income obtained by individuals from providing patent rights, trademark rights, copyrights, non-patented technologies and other franchises is one of the taxable incomes (royalty income) listed in Article 2 of the "Personal Income Tax Law", and individual income tax must be paid in accordance with the law. . The tax calculation method is: if the taxpayer’s income does not exceed 4,000 yuan each time, 800 yuan of expenses will be deducted; if the taxpayer’s income exceeds 4,000 yuan,, deduct 20% of the expenses, and the balance is the taxable income. The applicable tax rate is 20%.

2. Business tax. Any transfer of land use rights, patent rights, non-patented technology, trademark rights, copyrights, goodwill, etc. that falls within the taxable income (transfer of intangible assets) specified in the tax item and tax rate table in the "Interim Regulations on Business Tax" shall be subject to business tax in accordance with the law. The tax calculation method is: all income obtained from the transfer of intangible assets is used as the basis for tax calculation, and the tax is calculated and levied at a tax rate of 5%.

If the taxpayer's income does not exceed 4,000 yuan each time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be Taxable income. The applicable tax rate is 20%.

In summary, the editor has compiled for you all the content about taxes and fees on patent transfer. If you have more related questions, you need detailed consultation or answers. , welcome to the Legal Savior Network to seek help from professional lawyers.