We all know that in real life, patent rights are obtained through application, and when the right holder actually successfully applies for the patent right, he can freely dispose of the right, including transferring it to others or licensing it. for others to use. Below, I will answer your questions one by one about how many points of tax a company has to pay when selling patents. I hope it will be helpful to you.

1. A company must pay several points of tax when selling patents. The transfer of patented technology requires value-added tax. After the business tax to value-added tax reform, enterprises transfer patented technology, which is an intangible asset, and the value-added tax rate paid is 6%. However, there are also some situations where value-added tax is exempted. If the following two conditions are met, value-added tax can be exempted: First, the technical content is closely related to technology transfer, and it is an after-sales service implemented for technology transfer, that is, the technology transfer contract should include The terms of relevant technical services and technical consulting; secondly, the price of this part of technical consulting or services and the price of technology transfer are issued on the same invoice. Only technical consulting and services that meet the above two conditions can enjoy the tax exemption policy.

2. What taxes need to be paid on the transfer of patented technology (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 per time, 800 yuan of expenses will be deducted; if the income is more than 4,000 yuan, 20% of the 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 at a tax rate of 5%. The transfer of a patent generally refers to the transfer of the relevant rights of the patent after the patent right is granted. At this time, the patentee is actually changed. Naturally, it is necessary to register the change with the patent department, so that the new one can be registered later. Provide corresponding protection for the legitimate interests of the patentee. When transferring patented technology, there are often tax issues involved, mainly personal tax and business tax.

3. How to pay taxes on patent transfer? Patent rights are property rights. Patent transfer means that the patentee, as the transferor, transfers the ownership or holding rights of his invention and creation patent to the transferee. A contract entered into whereby one party pays an agreed price. Taxation situation of patent transfer: 1. Income from patent transfer needs to pay value-added tax, urban construction tax and education surcharge according to the tax item of "transfer of intangible assets". 2. At the same time, after deducting relevant taxes and fees from the income from patent transfer, a 20% personal income tax is paid according to the tax category of "royalty income". After deducting the relevant taxes paid (value-added tax, urban construction tax, education surcharge) from the income, different incomes will be treated separately: (1) If the amount is less than 4,000 yuan, 800 yuan will be deducted: taxable income = income - 800 yuan (2) If the income exceeds 4,000 yuan, 20% of the expenses will be deducted: Taxable income = income * (1-20%) (3) Tax payable = taxable income * 20%. The above is the relevant content about "how many points of tax do companies need to pay when selling patents". From the above content, we can know that legally, the transfer of patents generally refers to the transfer of patents after the patent rights are granted. The rights are transferred, and at this time, the patentee is actually changed. Naturally, it is necessary to register the change with the patent department.