What taxes need to be paid on the transfer of patented technology?

Invented Patented technologies can be transferred to make profits. In real life, many people make profits by transferring patented technologies, but since they make a profit, they must pay taxes. In order to avoid tax evasion, people should know about patented technologies. What taxes need to be paid on transfer? The editor of Legal Savior Network will explain this knowledge to you.

What taxes need to be paid on the transfer of patented technology

The taxes involved in patent transfer income are:

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. .

2. Business tax. Any transfer of land use rights, patent rights, non-patented technology, trademark rights, copyrights, goodwill, etc. is taxable income (transfer of intangible assets) specified in the tax item and tax rate table of business tax, and business tax must be paid 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 according to the tax rate.

Related knowledge:

Patent Assignment means that the patentee is the assignor,A contract in which the ownership or holding rights of an invention-creation patent are transferred to a transferee, and the transferee pays an agreed price. The party who obtains the patent right through a patent rights transfer contract becomes a new legal patentee and can also enter into a patent transfer contract or a patent implementation license contract with others.

Patent transfer must sign a written contract, patent transfer contract Generally, the following terms should be in place:

①Project name: The project name should state a certain invention, utility model or design patent rights transfer contract. ② The name and content of the invention and creation should be expressed in concise and clear professional terms to accurately and summarily express the name of the invention and creation, the professional technical field to which it belongs, the status of the existing technology and the substantive features of the invention and creation. ③Patent application date, patent number, application number and validity period of the patent right. ④Patent implementation and implementation licensing situation. Some patent rights transfer contracts are concluded after the transferor or a third party has entered into a patent implementation licensing contract. In this case, it should indicate whether the transferor continues to implement or implement the patent that has been entered into and the implementation license. How to transfer the rights and obligations of the contract, etc. ⑤The list of technical information materials shall at least include the invention description, drawings and other technical materials necessary for general professional and technical personnel in the technical field to implement the invention and creation. ⑥Price and payment method. ⑦ Calculation method of liquidated damages or loss compensation. ⑧Methods for resolving disputes. If the parties are willing to submit a dispute to an arbitration institution trusted by both parties for arbitration, the arbitration institution should be specified in the contract. Clarifying the mutually accepted technical contract arbitration, this clause has the effect of excluding jurisdiction.

The above is the relevant information summarized by the editor of Legal Savior Network If you still don’t understand the content of this article, you can find a lawyer for consultation and guidance through the Legal Savior Network. They can tell you the answer directly.