Is transfer of patent exempt from VAT?

After the application for patent rights is approved by the patent management department, the applicant will have the patent rights, and the patent rights can be transferred, and a transfer fee can be charged for transferring the patent. With the advancement of business tax to value-added tax, technology transfer, technology development and related technical consulting and technical service contracts are exempt from value-added tax, so the transfer of patent rights is exempt from value-added tax. Below, the editor of Legal Savior Network will answer the questions for readers. I hope the following knowledge will be helpful to readers.

1. Is the transfer of patents exempt from value-added tax?

1. According to my country’s relevant regulations According to the law, with the advancement of business tax to value-added tax, technology transfer, technology development and related technical consulting and technical service contracts are exempt from value-added tax, so the transfer of patent rights is exempt from value-added tax.

2. Legal provisions: "Notice on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax"

(26) Taxpayers provide technology transfer, technology development and related technical consulting and technical services.

(1) Technology transfer and technology development refer to the scope of "technology transfer" and "research and development services" in the "Notes on Sales Services, Intangible Assets, and Real Estate" business activities within. Technical consulting refers to business activities such as providing feasibility studies, technical forecasts, special technical investigations, analysis and evaluation reports for specific technical projects.

Technical consulting and technical services related to technology transfer and technology development refer to the transferor (or trustee) providing services for the company in accordance with the provisions of the technology transfer or development contract. Help the transferee (or entrusting party) to master the transferred (or entrusted development) technology, and provide technical consulting and technical services, and the price of this part of technical consulting and technical services shall be between the price of technology transfer or technology development. issued on the same invoice.

(2) Filing procedures. When pilot taxpayers apply for value-added tax exemption, they must bring a written contract for technology transfer and development to the provincial science and technology department where the taxpayer is located for identification, and submit the relevant written contract and documents proving the review opinions of the science and technology department to the competent tax authority. for future reference.

2. What content needs to be written in a patent transfer contract

In fact, when you conclude a patent transfer contract, you must first have the necessary clauses of an ordinary contract. Generally speaking, they are the following:

1. Name or name and address of the party;

2. Subject matter;

3. Quantity;

4. Quality;

5. Price or remuneration;

6. Time limit, place and method of performance;

7. Liability for breach of contract;

8. Methods of resolving disputes.

In a patent transfer contract, the following terms are generally required:

1. Project Name: The project name should indicate a certain invention, utility model or design patent rights transfer contract.

2. The name and content of the invention and creation should be expressed in concise and clear professional terms, accurately and summarily expressing the name of the invention and creation and the professional and technical field to which it belongs. The state of the art and the essential features of the invention.

3. Patent application date, patent number, application number and validity period of the patent right.

4. Patent implementation and implementation licensing. Some patent rights transfer contracts are concluded after the transferor or a third party enters into a patent implementation licensing contract. This In this case, it should be stated whether the transferor continues to implement or have entered into the patent, how the rights and obligations of the implementation license contract are transferred, etc.

5. The list of technical information materials should at least include the invention description, drawings and other technical materials necessary for general professional and technical personnel in the technical field to implement the invention and creation.

6. Price and payment method.

7. Calculation method of liquidated damages or loss compensation.

8. As for the resolution of disputes, if the parties are willing to submit the dispute to an arbitration institution trusted by both parties for arbitration, the arbitration institution should be specified in the contract. Clarifying the mutually accepted technical contract arbitration, this clause has the effect of excluding jurisdiction.

The above knowledge is the editor’s answer to relevant legal issues. According to the relevant laws of our country, with the advancement of business tax to value-added tax, technology transfer, technology Development and related technical consulting and technical service contracts are exempt from value-added tax, so the transfer of patent rights is exempt from value-added tax. If you need legal help, readers are welcome to go to the Legal Savior Network for legal consultation.