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class="content-area"> <main id="main" class="site-main" role="main"> <article id="post-270" class="post-270 post type-post status-publish format-standard hentry category-zschanquan tag-chanquanlvshi"> <header class="entry-header"> <h1 class="entry-title">专利买卖征不征收营业税？</h1> <div class="single_info"> <span class="xiaoshi"> <a href="http://news.jingshiqifu.com.cn/270.html" rel="nofollow" target="_blank">北京知识产权律师事务所</a> </span> <span class="date">2018-08-09 16:00 </span> <span class="views"> 阅读 4 次 </span> <span class="edit"></span> </div> </header><!-- .entry-header --> <div class="entry-content"> <div class="single-content"> <p>专利买卖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专利买卖合同。通过专利权买卖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买卖合同，专利实施许可合同。但是，专利权转让计征营业税吗?那大家就跟<strong><a href="http://news.jingshiqifu.com.cn/tag/chanquanlvshi/" title="【查看含有[北京知识产权律师事务所]标签的文章】" target="_blank">北京知识产权律师事务所</a></strong>小编来了解一下吧。</p><h2>北京产权律师事务所：专利买卖征不征收营业税</h2><p>根据国家税务总局财税字[1999]273号文规定：“对单位和个人(包括外商投资企业、外商投资设立的研究开发中心、外国企业和外籍个人)从事技术转让、技术开发业务和与之相关的技术咨询、技术服务业务取得的收入，免征营业税。技术转让是指转让者将其拥有的专利和非专利技术的所有权或使用权有偿转让他人的行为。”专利权的买卖所取得的收入免征营业税。</p><p>不过，根据税法的规定，转让专利权属于转让无形资产行为，应当按照转让价款的5%交纳营业税。 其他相关税费还包括：城市维护建设税(营业税税额的7%或者5%或者1%)、教育费附加(营业税税额的3%)、其他地方性规费、企业或者个人所得税等。</p><p>个人买卖专利权的税费和流程分别如下：</p><h2>北京产权律师事务所：个人专利买卖税费是多少</h2><p>根据税法的规定，转让专利权属于转让无形资产行为，应当按照转让价款的5%交纳营业税。 其他相关税费还包括：城市维护建设税(营业税税额的7%或者5%或者1%)、教育费附加(营业税税额的3%)、其他地方性规费、企业或者个人所得税等。</p><h2>北京产权律师事务所：专利买卖的流程</h2><p>中国单位或者个人向外国人转让专利申请权或者专利权的，由国务院对外经济贸易主管部门会同国务院科学技术行政部门批准。 除依照专利法第十条规定转让专利权外，专利权因其他事由发生转移的，当事人应当凭有关证明文件或者法律文书向国务院专利行政部门办理专利权人变更手续。</p><p>专利权人与他人订立的专利实施许可合同，应当自合同生效之日起3个月内向国务院专利行政部门备案。</p><p><img class="alignnone size-medium wp-image-271" src="http://news.jingshiqifu.com.cn/wp-content/uploads/2018/08/496093682-612x612-600x405.jpg" alt="北京产权律师事务所：专利买卖征不征收营业税" width="600" height="405" / alt="专利买卖征不征收营业税？ 北京产权律师事务所 第1张" title="专利买卖征不征收营业税？ 北京产权律师事务所 第1张-京师企业服务" ></p><p>以上收入并入营改增范围，目前缴纳增值税。关于减免税是需要取得当地技术市场认可的资质证明以后，携带相关资料到国税进行减免税备案手续后，才能享受的。</p><p>京师企业服务是一家专业的<strong>北京工商代理公司</strong>，业务范围包括北京公司商标注册，知识产权代理，工商代理记账，律师事务咨询等。北京京师企服为您提供最专业一站式工商代理服务。联系电话：400-893-6686，好了，<a href="http://news.jingshiqifu.com.cn/zschanquan/" target="_blank" rel="noopener"><strong>北京知识产权律师事务所</strong></a>：如何防范专利买卖中的欺诈行为？就分享到这里。感谢阅读，欢迎分享！</p> </div> <script>cambrian.render('tail')</script> <div class="clear"></div> <div class="xiaoshi"> <div class="single_banquan"> <strong>本文地址：</strong><a href="http://news.jingshiqifu.com.cn/270.html" title="专利买卖征不征收营业税？" target="_blank">http://news.jingshiqifu.com.cn/270.html</a><br/> <strong>关注我们：</strong>请关注一下我们的微信公众号：<a class="iboke112" href="JavaScript:void(0)">扫描二维码<span><img src="http://news.jingshiqifu.com.cn/wp-content/themes/Nana/images/gongzhonghao.jpg" alt="京师企业服务的公众号"></span></a>，公众号：京师企服<br/> <strong>版权声明：</strong>本文为原创文章，版权归 <a href="http://news.jingshiqifu.com.cn/270.html" 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