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专利转让的条件与税收

发布时间:2014-06-09 作者:admin

专利权人可将自己的专利权转让给他人使用,为确保双方利益需要订立转让合同,那么当事人办理专利权转让必须符合哪些条件呢,转让所得如何缴税呢?

如果遇到专利权相关法律问题,可以免费咨询我们的专利权律师进行免费咨询。

专利转让的概念

专利转让是指专利权人作为转让方,将其发明创造专利的所有权或将持有权移转受让方,受让方支付约定价款所订立的合同。通过专利权转让合同取得专利权的当事人,即成为新的合法专利权人,同样也可以与他人订立专利转让合同,专利实施许可合同,包括专利申请权转让。

专利转让的条件

专利法规定,转让专利申请权的,当事人必须订立书面合同,经专利局登记和公告后生效。书面形式和登记及公告是专利申请权转让合同生效的法定条件,未签订书面形式或未经专利局登记和公告的专利权转让合同不受法律保护。

专利是通过寻找企业或者寻找一些创业报纸,专利中介机构,网络平台进行转让,如佰腾技术商城、中国应用技术网等途径转让,引导投资人购买专利,如颇具好评的三方合作模式。

专利转让的税收

1、转让专利收入需要按“转让无形资产”税目缴纳营业税、城建税与教育费附加。

2、同时按转让专利收入扣除相关税收、费用后,按“特许权使用费所得”税目缴纳20%个人所得税。

收入扣除缴纳的相关税金(营业税、城建税、教育费附加)后,区别不同收入分别处理:

(1)、不到4000元的,扣除费用800元:

应纳税所得=收入-800元

(2)、收入超过4000元的,扣除20%的费用:

应纳税所得=收入*(1-20%)

(3)、应纳税款=应纳税所得*20%

The patent holder can be their own assignment of the patent right for others to use, to ensure the interests of both sides to conclude a contract, so the parties for the transfer of patent rights must be consistent with what conditions, how to transferincome tax?

If the relevant legal problems of patent, patent lawyers can free consulting our free advice.

Concept of patent transfer

Patent refers to the transfer of patent rights as the transferor, the invention patentownership or ownership transfer the transferee, the transferee shall pay the agreedcontract. The patent right of the parties by patent right transfer contract, which has become a new legal patent, can also and others to enter into any patent transfer contract, patent licensing contract, including the assignment of the patent application right.

Patent transfer conditions

The provisions of the patent law, the transfer of patent right, the parties must conclude a written contract, the patent office shall become effective after registrationand announcement. The written form and registration and announcement is the legalconditions of the transfer of the entry into force of the contract the right to apply for patent, did not sign the written form with or without the Patent Bureau registration andannouncement of the patent right transfer contract is not protected by law.

The patent is by looking for enterprises or find some business newspaper, patentagencies, transfer network platform, such as BT technology mall, Chinese application technology transfer network channels, leading investors to buy the patent, such as the cooperative mode of the three party's praise.

Patent transfer tax

1, the transfer of patent income needs according to "the transfer of intangible assets"items to pay business tax, urban construction tax and education surcharge.

2, at the same time, according to the transfer of patent income deduction related taxes, fees, according to "royalties" to pay 20% of personal income tax.

Tax revenues deduct pay (business tax, urban construction tax, surcharge for Education), the difference between different income respectively:

(1), less than 4000 yuan, after deducting the cost of 800 yuan:

Taxable income = income -800 yuan

(2), income exceeds 4000 yuan, after deducting the cost of 20%:

Taxable income = income * (1-20%)

(3), tax payable = taxable income *20%


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