Do I need to pay tax on patent transfer? If so, what tax will be paid? In real life, many people make profits by transferring patented technology, but since they make a profit, they must pay taxes. In order to avoid tax evasion, people should know what taxes need to be paid on the transfer of patented technology? Are taxes required for patent transfers? ? If so, what tax will be paid? Is there any tax to be paid on patent transfer? If so, what tax will be paid? (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 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. Issues that need to be paid attention to when transferring patents (1) Patent implementation and implementation licensing situation and disposal methods. Before the transfer contract is signed, the transferor has already exploited the patent. The transfer contract may stipulate that after the transfer contract becomes effective, the transferor may continue to exploit or stop exploiting the patent. If there is no agreement in the contract, the transferor should stop implementing the patent. Before the transfer contract is signed, the rights and obligations of the license contract that the transferor has allowed others to implement will be transferred to the transferee from the date when the transfer contract becomes effective. (2) Transfer fee and payment method. The transfer fee for the patent rights involved shall be paid in one lump sum. From the date when the contract takes effect, or after the patent office announces it, the transferee shall remit the entire transfer fee to the transferor's account, or remit it in cash to (or Face-to-face delivery) transferor. The transfer fee for the patent rights involved shall be paid in installments. From the date when the contract comes into effect or after the patent office announces it, the transferee will remit part of the transfer fee to the transferor's account; after the transferor delivers all the information, The transferee remits (or pays in person) the remaining transfer fee to the transferor; the method of payment is bank transfer (or collection, cash payment, etc.), and the cash payment location is generally the place where the contract is signed. (3) Treatment of patent rights being revoked or declared invalid. According to the relevant provisions of the Patent Law, after the transfer contract is established, when the transferor’s patent rights are revoked or declared invalid, if there is no obvious violation of the principle of fairness and the transferor If there is no malicious intent to cause losses to the transferee, the transferor will not return the transfer fee to the transferee, and the transferee will not return all the information. If the signing of the transfer contract clearly violates the principle of fairness, or the transferor intentionally causes losses to the transferee, the transferor shall return the transfer fee. When another person files a request to the Patent Office to revoke the patent right, or requests the Patent Reexamination Board to declare the patent right invalid, or is dissatisfied with the decision of the reexamination committee (for invention patents) and files a lawsuit in the People's Court, the transferee shall be responsible after the transfer contract is established. Defend and bear the resulting request or litigation costs. Do I need to pay taxes on patent transfer? If so, what tax will be paid? The editor will answer this question for you here. If you have more questions about patents, you can continue to pay attention to Bajie Intellectual Property Rights, or contact us by phone.