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Help: Regarding the deduction of national patent and trademark fees paid on behalf of others

Now that the policy has just been released, you can submit it again.

It will be implemented from 2013.08.01

Article 24 The input tax on the following items shall not be used as output. Deductions from the amount of tax:

(1) Used for items subject to the simplified tax calculation method, non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption of purchased goods, receipts Processing, repair and repair services or taxable services. The fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property leases involved only refer to the fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable properties exclusively used for the above projects. lease.