The transfer fee, annual fee and transfer tax required for transfer.
1. How to calculate the patent fee
After obtaining the patent , the patentee should pay attention to the following matters: the patentee should pay the patent annual fee on time every year. Failure to pay the annual fee as required will result in early termination of the patent right. There are generally three ways to settle patent transfer fees: one-time settlement, commission, and a combination of fixed and commission.
"One-time settlement" means that after signing the transfer contract, the licensee (transferee) pays the licensor (patent) a one-time payment at the price specified in the contract. The right holder) pays the transfer fee.
"Commission" is divided into two types: fixed commission and sliding commission. "Fixed commission" means artificially fixing the production quantity or net sales of the contracted product at a certain number. (regardless of whether the actual production quantity or net sales are large or small), the commission will be based on this number every year within the commission limit; the "sliding commission" means the commission will be based on the actual number of products produced each year or the actual net sales.
The "fixed" part of the "combination of fixed and commission" is called the initial payment, also called the "entry fee". This part of the fee must be paid immediately after the contract takes effect. Payment; the "commission" part must be paid within the number of years stipulated in the contract after the project is put into production, and the method is the same as "commission".
2. What does patent transfer tax include?
Patent income requirements Pay 5% business tax, 0.5% urban construction tax and education surcharge according to the tax item of "transfer of intangible assets". At the same time, after deducting relevant taxes and fees from the income from the transferred patent, a 20% personal income tax is paid according to the tax category of "royalty income". After deducting the relevant taxes paid (business tax, urban construction tax, education surcharge) from the income, different incomes will be treated separately:
1. If the amount is less than 4,000 yuan, expenses will be deducted 800 yuan:
Taxable income = income-800 yuan
2. Income exceeds 4,000 yuan , deduct 20% of the fee:
Taxable income = income*(1-20%)
3. Tax payable = taxable income*20%
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