Whether the patent application right transfer contract is decaled

According to the provisions of my country's patent law, patents are exclusive and can only be used by the patentee. The patentee can transfer the patent right. To transfer the patent right, you need to sign a transfer contract, so the patent application right transfer contract must be Don’t want Decals? Below, the editor of Legal Savior Network will provide readers with relevant answers.

Whether the patent application right transfer contract is decaled

Patent application right and non-patent Technology transfer contracts are decaled as "technology contracts", with a tax rate of 3/10,000; patent rights transfer and patent implementation licensing contracts are decaled as "property rights transfer documents", with a tax rate of 5/10,000.

Relevant legal provisions

"Provisions of the State Administration of Taxation on Several Specific Issues Concerning Stamp Duty"

In the process of implementing the interim regulations on stamp tax, various regions have carried out regulations on various technologies. How the contract calculates the tax decal raises some questions. After research, it is now clarified as follows:

1. Regarding the applicable tax items and tax rates for technology transfer contracts

Technology transfer includes: patent right transfer, patent application right transfer, patent implementation license and non-patent technology transfer. Vouchers written for these different types of technology transfers are subject to different tax items and tax rates in accordance with the provisions of the stamp tax item and rate table. Among them, contracts written for the transfer of patent application rights and non-patented technology transfers are subject to the tax category "technology contract"; contracts and documents written for the transfer of patent rights and patent implementation licenses are subject to the tax category "property transfer documents".

II. Regarding the tax scope of technical consulting contracts

A technical consulting contract is a technical contract entered into by the parties regarding the analysis, demonstration, evaluation, prediction and investigation of relevant projects. Relevant projects include:

1. Soft science research projects related to the coordinated development of science and technology, economy and society;

2. Promote scientific and technological progress and managementTechnical projects to modernize science and improve economic and social benefits;

3. Other professional projects. For contracts with these contents, tax decals shall be calculated in accordance with the provisions of the tax category of "technical contracts".

As for general consultation on laws, regulations, accounting, auditing, etc., it does not belong to technical consultation, and the contracts concluded are not stamped.

The above knowledge is the editor's answer to relevant legal issues. Patent application rights and non-patent technology transfer contracts are decaled as "technology contracts", and the tax rate is 10,000 3. Patent right transfer and patent implementation license contract shall be decaled according to the "property transfer document" and the tax rate shall be 0.5%. If readers need legal help, they are welcome to go to the Legal Savior Network for legal consultation.