What kind of income does the transfer of patent rights belong to?

For your own inventions and creations, you can apply for a patent from the Patent Office. After obtaining a patent license, you can allow others to use it or transfer it to others. Income from transfers is subject to tax. So, what kind of income does the transfer of patent rights belong to? Today, the editor of Legal Savior Network has compiled the following content to answer your questions. I hope it will be helpful to you.

What kind of income is the transfer of patent rights

1. What kind of income does the transfer of patent rights belong to?

Income from the transfer of patent rights is property income

Patent rights are property rights, and patent transfer means that the patentee, as the transferor, transfers the patent rights to A contract in which the ownership or ownership rights of an invention-creation patent are transferred to the transferee and the transferee pays an agreed price. A party who obtains a patent right through a patent transfer contract becomes a new legal patentee and can also enter into a patent transfer contract or a patent implementation license contract with others, including the transfer of patent application rights. Here we must distinguish between patent transfer and licensed patent. Licensed patent is to transfer part of the right to use the patent to others. What the patentee disposes of the patent right in the licensing contract is the right to use rather than ownership. When transferring the patent right, the patent right What people dispose of is ownership. Therefore, income from the transfer of patent rights is property income.

2. How to transfer patent rights

Patent rights do not exist in the form of physical objects, but are only legal rights. So is the transfer of patent rights the same as the transfer of physical property? The following are several procedures for transferring patent rights:

1. Sign a patent transfer contract;

2. Register the patent transfer contract at the technology contract registration agency;

3. Go to the State Intellectual Property Office to apply for changes. Submit the transfer contract, the identity certificate of the patentee and assignee, a copy of the patent certificate and the legal status certificate to the State Intellectual Property Office, and apply for a request for change of the bibliographic item, and then the State Intellectual Property Office will make an announcement within 3-5 months , the transfer of patent rights takes effect.

4. Wait for the announcement, if the information is incomplete Items are missing and need to be returned for correction.

When transferring patent rights, you should pay attention to the following two issues:

1. The creditor can transfer all or all rights under the contract to Partial transfer to a third party, except under one of the following circumstances:

(1) According to the nature of the contract, it shall not be transferred;

(2). It shall not be transferred according to the agreement between the parties;

(3) Not transferable in accordance with legal provisions.

If a creditor transfers its rights, it shall notify the debtor. Without notification, the transfer shall not be effective for the debtor. The creditor's notice of transfer of rights shall not be revoked, except with the consent of the transferee. If the creditor transfers its rights, the transferee shall obtain the same rights as the transferee. A creditor's right has accessory rights, except that the accessory rights belong exclusively to the creditor himself. After the debtor receives the notice of transfer of the creditor's rights, the debtor may assert its defense against the assignor against the assignee. When the debtor receives the notice of transfer of the creditor's rights, the debtor may assert its defense against the assignor. If the transferor has creditor's rights, and the debtor's creditor's rights mature before or at the same time as the transferred creditor's rights, the debtor may claim set-off against the transferee.

2. If the debtor transfers all or part of its contractual obligations to a third party, it must obtain the consent of the creditor. If the debtor transfers its obligations, The new debtor may assert the original debtor's defense against the creditor. If the debtor transfers its obligations, the new debtor shall bear the subordinate debts related to the main debt, except that the subordinate debts belong exclusively to the original debtor itself. Laws and administrative regulations provide for the transfer of rights or transfer of obligations If approval, registration and other procedures are required, the regulations shall be followed. One party may transfer its rights and obligations in the contract to a third party with the consent of the other party.

Licensing a patent is to transfer part of the right to use the patent to others. The patentee controls the patent in the licensing contract. What is disposed of is the right to use rather than ownership. When transferring patent rights, what the patentee disposes of is ownership. Therefore, the income from transferring patent rights is property income. If your situation is more complicated, the legalSavior.com also provides online lawyer consultation services, and you are welcome to make legal consultations.