1. Select the following services for patent service fee invoicing.

2. The invoicing content will generally refer to the business scope on the company's business license. For trademarks, trademark agency fees will be charged, and for patents, patent agency fees will be charged. The tax rate mainly depends on what kind of invoice you invoice. The ordinary one is 3 points; for value-added tax, it depends on the size of the company. Generally, trademark agencies are small-scale and can only issue tax invoices of 3 points. The tax rate needs to be calculated according to the tax rate stipulated by relevant laws.

Legal Analysis

If the flow rate is far lower than the minimum flow rate to ensure accuracy, it will result in no output (such as a vortex flowmeter) or the output signal will be cut off as a small signal. (such as differential pressure flowmeter), this is unfavorable to the supplier and unfair. In order to prevent the loss of benefits, for a specific set of heat energy metering equipment, the supply and demand parties often agree on a certain flow value as the "agreed lower limit flow" based on the flow measurement range and the reachable range, and agree that if the actual flow is less than the agreed value , charged according to the lower limit of charging traffic. The metrological administrative departments of the people's governments at or above the county level may set up metrological verification institutions as needed, or authorize metrological verification institutions of other units to perform compulsory verification and other verification and testing tasks. Personnel who perform the calibration and testing tasks specified in the preceding paragraph must pass the assessment. This function is usually implemented in flow display instruments. The metrological administrative department of the local people's government at or above the county level shall establish public measuring standard instruments according to the needs of the region, and they shall be used after passing the assessment conducted by the metrological administrative department of the people's government at the higher level. Enterprises and public institutions may, according to their needs, establish measurement standard instruments for their own use. Their highest measurement standard instruments shall be used after passing the assessment conducted by the measurement administrative department of the relevant people's government. Metrological verification work should be carried out locally and nearby in accordance with the principle of economic and reasonableness. Metrology verification must be carried out in accordance with the National Metrology Verification System Table. The National Metrology Verification System Table is formulated by the metrological administrative department of the State Council.

Legal Basis

"Implementation Rules for the Interim Regulations of the People's Republic of China on Value-Added Tax"

Article 22, Article 10, Paragraph (1) of the Regulations The personal consumption mentioned in item ) includes the taxpayer’s social and entertainment consumption.

Article 26 General taxpayers who concurrently engage in tax-exempt items or non-VAT taxable services cannot be deducted