How does an intellectual property company obtain registration fee invoices?

Intellectual property service fees mainly refer to intellectual property agency fees, including patent application fees, annual fees, etc.; Trademark registration application fees, change fees, renewal fees, etc.; copyright application fees, etc.

1. Intellectual Property Agency For intellectual property agencies, intellectual property service fees are their main business income. :

Debit: bank deposit xxx

Credit: main business income xxx

2. Non-intellectual property agency company If the company is not an intellectual property agency company, If the intellectual property agency fee is not regarded as operating income, but is a general production and service-oriented enterprise, then the intellectual property agency fee is an "operating expense" for the company and will be calculated according to the details of the expense items in the "operating expense" account. .For example, to apply for a registered trademark and pay the registration agent fee:

Debit: operating expenses xxx

Credit: bank deposit xxx

Accounts of the intellectual property company How to deal with it?

For different unit companies, the accounting treatment is very different:

①Due to high-tech companies and high-tech patent transfers, the country has some Preferential policies, tax reduction or exemption, need to be declared according to the specific local tax policies. The amount of tax reduction or tax refund obtained will be treated as a government subsidy.

② If not ①④ Types of companies or main businesses, and the patent transfer income should be included in other income.

③According to the specific items transferred and corresponding to the specific local tax policies, apply for exemption or tax first and then refund If it is a scientific research institution, its main business is to engage in invention and creation, or the digestion, absorption and transformation of introduced advanced technology, then the patent The income from the transfer should be listed as main business income.