Patented technology, as the name suggests, refers to technology protected by patents that are within the validity period. According to the classification of patents under my country's patent law, it mainly includes technologies protected by invention patents and utility model patents. Next, I will introduce to you the relevant content about the tax rate for purchasing patented technology. I hope it will be helpful to you. 1. What is the tax rate for purchasing patented technology after deducting 20 yuan of expenses and less than 4,000 yuan: taxable income = income - 800 yuan, after deducting the relevant taxes paid (business tax deducts 800 yuan, education surcharge): (1) At the same time, relevant taxes will be deducted from the income from patent transfer. (2) Treat different incomes separately, tax payable = taxable income * 20. Pay 20 personal income taxes, urban construction taxes, and income from transfer of patents according to the tax item "royalty income". Business tax, urban construction tax and education surcharge need to be paid according to the tax item "transfer of intangible assets". If the income exceeds 4,000 yuan: taxable income = income * (1-20)

2. Types of tax rates (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. . The tax calculation method is: if the taxpayer's income does not exceed 4,000 yuan each time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, 20 yuan of expenses will be deducted, and the balance shall be the taxable income. The applicable tax rate is 20. (2) Business tax. Any transfer of land use rights, patent rights, non-patented technology, trademark rights, copyrights, goodwill, etc. that falls within the taxable income (transfer of intangible assets) specified in the tax item and tax rate table in the "Interim Regulations on Business Tax" shall be subject to business tax 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 a tax rate of 5.

3. Contents of patented technology Patented technology includes technology protected by invention patents and utility model patents. Because design patents protect new designs rather than technologies, strictly speaking, they should be called patented designs rather than patented technologies. However, as we usually say, the term patented technology has a broad connotation and includes invention patents, utility model patents and design patents. For patent transfers, you can register the contract at the relevant technology registration office to apply for business tax exemption. Otherwise, you will need to pay a business tax of 5% and an urban construction and education surcharge of 0.5%. The above is the information compiled about the tax rate for purchasing patented technology. I hope it will be helpful to everyone.