Case Wang is the patentee of an invention and wants to use the patent right to invest in shares and jointly establish a limited liability company with others.
Patent Contribution - Feasible, needs to be evaluated, then the patent office makes a change of owner, and the relevant technical documents are delivered, and then the industrial and commercial changes.
The scope of the property contributed by the shareholder
Article 27 of the Company Law: "Shareholders may make capital contributions in monetary terms, as well as non-monetary property in kind, intellectual property rights, land use rights, etc., which can be valued in monetary terms and can be transferred in accordance with the law, except for property that is not allowed to be used as capital contribution as stipulated by laws and administrative regulations."
According to the above-mentioned legal provisions, the property that can be used as capital contribution includes money, physical goods, intellectual property rights, land use rights, etc., but labor services, credit, natural person name, goodwill, franchise rights or property subject to security shall not be used as capital contribution. Patents belong to the category of intellectual property rights and can be funded at a price.
Procedures for Patent Contributions---- All shareholders agree that a shareholder shall contribute capital with patent rights
The parties of the investor negotiate and sign the "Capital Contribution Agreement", and draft the articles of association to determine the amount of capital contribution, equity ratio and method of capital contribution, etc., which shall be signed and confirmed by each shareholder. That is to say, through the "Capital Contribution Agreement" and the articles of association of the company, it is not only determined that other shareholders agree to Wang's capital contribution with patent rights, but also clarify Wang's capital contribution obligations with patent rights.
Procedures for Patent Contribution ---- evaluate the value of patent rights
Article 27 of the Company Law: "Non-monetary property used as capital contribution shall be appraised and verified, and no overvaluation or undervaluation shall be allowed." ”
If a shareholder contributes capital with a patent right, the value of the patent right must be determined. According to the above-mentioned legal provisions, the value of a patent right must be determined by way of appraisal. Therefore, when a shareholder makes a capital contribution with a patent right, it is necessary to entrust a qualified professional appraisal agency to evaluate the value of the patent right and obtain an appraisal report.
The operating procedures for patent capital contribution ---- the recognition of the appraisal price by the shareholders of each party
Although the value of the patent right has been determined by a professional appraisal agency in the form of an appraisal report, the establishment of a company through joint investment is an agreement among the shareholders. Therefore, the appraised price of the patent right to be used as capital contribution needs to be approved by each shareholder before it can be invested in a new company.
Procedures for the operation of patent right contribution---- the transfer of patent rights to the name of the company
Article 10 of the Patent Law: "The right to apply for a patent and the right to apply for a patent may be transferred. Where a Chinese entity or individual transfers the right to apply for a patent or patent right to a foreigner, a foreign enterprise or other foreign organization, it shall go through the formalities in accordance with the provisions of the relevant laws and administrative regulations. Where the right to apply for a patent or the patent right is transferred, the parties concerned shall conclude a written contract and register it with the patent administration department under the State Council, which shall make a public announcement. The right to apply for a patent or the assignment of a patent right shall take effect from the date of registration. ”
The patent authority shall go through the registration procedures for the transfer of patent rights, and transfer the patent rights from the individual shareholders to the new company. At the same time, the patent department shall make a public announcement so that the public can know that the patentee has changed.
Procedures for Patent Contribution ---- Actual delivery of patented technology to the company
Article 10 of the Judicial Interpretation III of the Company Law: "Where an investor makes a capital contribution with property such as housing, land use rights or intellectual property rights that need to be registered for ownership, and has gone through the formalities for changing ownership but has not delivered it to the company for use, and the company or other shareholders claim that it has delivered it to the company and does not enjoy the corresponding shareholder rights before the actual delivery, the people's court shall support it." ”
According to the above provisions, the shareholders who contribute capital with patent rights are also required to deliver the technical documents and technical materials related to the patent to the new company after completing the registration of the transfer of patent rights. Otherwise, the shareholder will not be entitled to the corresponding shareholder rights before delivery.
The operating procedures for patent contribution ---- publicized in the enterprise publicity system
Article 10 of the "Interim Regulations on the Disclosure of Enterprise Information": "An enterprise shall disclose the following information to the public through the enterprise credit information publicity system within 20 working days from the date of its formation: (1) The amount of capital contribution, the time of capital contribution, the method of capital contribution, and other information subscribed and paid by the shareholders of a limited liability company or the promoter of a company limited by shares ....... ”
According to the above-mentioned provisions, within 20 days from the date on which the new company obtains the shareholder's patent right and capital contribution, it shall log in to the enterprise credit information publicity system and publicize the actual payment to the public.
Tax treatment of technology transfer
The income tax is exempt from tax within 5 million (the recognition of the Science and Technology Commission and the Commission of Commerce is required - for overseas transfers, the recognition of the Commission of Commerce is required), and the VAT is exempt.
1. I am a resident enterprise and transfer a patented technology, can I enjoy the preferential corporate income tax?
Answer: According to the provisions of the Enterprise Income Tax Law and its implementing regulations, in a tax year, the part of the income from technology transfer of resident enterprises not exceeding 5 million yuan shall be exempted from enterprise income tax, and the part exceeding 5 million yuan shall be reduced by half of the enterprise income tax.
In addition, according to Article 1 of the "Guo Shui Han [2009] No. 212), the following conditions shall be met for the technology transfer to enjoy the preferential enterprise income tax reduction: (1) the subject of the preferential technology transfer is a resident enterprise as stipulated in the Enterprise Income Tax Law; (3) The domestic technology transfer has been recognized by the science and technology department at or above the provincial level, (4) The technology transfer abroad has been recognized by the commerce department at or above the provincial level, and (5) Other conditions stipulated by the competent taxation department of the State Council.
2. How to calculate the income from the transfer of a qualified computer software copyright by our company?
A: According to Article 2 of the "Guo Shui Han [2009] No. 212), the income from qualified technology transfer shall be calculated according to the following methods:
Income from technology transfer = income from technology transfer - cost of technology transfer - relevant taxes and feesTechnology transfer income refers to the price obtained by the parties after performing the technology transfer contract, excluding non-technical income from the sale or transfer of equipment, instruments, parts, raw materials, etc. Income from technical consulting, technical services, and technical training that is not inseparable from technology transfer projects shall not be included in the income from technology transfer. The cost of technology transfer refers to the net value of the intangible asset transferred, i.e. the balance of the tax basis of the intangible asset after deducting the amortization deduction calculated in accordance with the regulations during the use of the asset. Relevant taxes and fees refer to the relevant taxes and fees actually incurred in the process of technology transfer, including various taxes and surcharges other than enterprise income tax and allowable deduction of value-added tax, contract signing fees, lawyer fees and other related expenses and other expenses.
3. If our company transfers patented technology and does not separately account for the income from technology transfer, can it still enjoy tax reduction and exemption for technology transfer income?
A: No, you cannot. According to Article 3 of the "Guo Shui Han [2009] No. 212), enterprises enjoying the preferential enterprise income tax reduction and exemption on technology transfer income shall separately calculate the income from technology transfer and reasonably share the period expenses of the enterprise;
4. If our company transfers patented technology and provides corresponding technical training, can the income from technical training be incorporated into the technology transfer income to enjoy preferential enterprise income tax?
Answer: According to the provisions of the Announcement No. 62 of 2013 of the State Administration of Taxation, the income from technical consulting, technical services and technical training that can be included in the income from technology transfer refers to the income generated by the transferor from providing necessary technical advice, technical services and technical training to enable the transferee to master the transfer of technology and put it into use and realize industrialization, and shall meet the following conditions at the same time: (1) the technical consultation, technical services and technical training related to the technology transfer as agreed in the technology transfer contract; The income from technical consulting, technical services and technical training shall be charged together with the income from the technology transfer project.
Therefore, if the technical training income of the enterprise meets the above conditions, it can be included in the technology transfer income and enjoy the preferential tax policy of enterprise income tax reduction and exemption for technology transfer income.
5. Can my company enjoy VAT tax incentives for the transfer of technology?
Answer: According to the provisions of the "Cai Shui [2016] No. 36), taxpayers who provide technology transfer, technology development and related technical consulting and technical services are exempt from VAT.
Among them, technology transfer and technology development refer to the business activities within the scope of "transfer of technology" and "R&D services" in the "Notes on Sales Services, Intangible Assets and Real Estate". Technical consultation refers to business activities such as providing feasibility demonstration, technology forecasting, special technical investigation, analysis and evaluation report for specific technology projects. Technical consultation and technical services related to technology transfer and technology development refer to the technical consulting and technical services provided by the transferor (or the entrusted party) in accordance with the provisions of the technology transfer or development contract to help the transferee (or entrusting party) master the transferred (or entrusted development) technology, and the price of such technical consultation and technical services shall be issued on the same invoice as the price of technology transfer or technology development.
Patent Transfer Procedures and Procedures - State Intellectual Property Administration
The change of the patentee requires the formalities of changing the bibliographic items, and if there is an agency, the change formalities shall be handled by the agency.
(1) The change shall be submitted using the "Declaration Form for Change of Bibliographic Items" uniformly produced by the Patent Office, please enter the website of the State Intellectual Property Office to download, the download link of the form is: https://www.cnipa.gov.cn/col/col192/index.html, and there are instructions and precautions on the back of the form. Documents can be submitted directly to the reception hall of our office, or mailed to: Patent Office of the State Intellectual Property Office, No. 6 West Tucheng Road, Jimen Bridge, Haidian District, Beijing. Zip code: 100088.
(2) Pay the handling fee for the change of bibliographic items according to the regulations. The fee for the change of bibliographic items in the patent fee standard published by the Patent Office refers to the fee for the change of bibliographic items for each patent application and each application. The fee for alteration of bibliographic items shall be paid within one month from the date of submission of the request, unless otherwise provided; The fee for the change of patentee is 200 yuan.
(3) Submit the original relevant supporting documents at the same time: If the patentee submits a request for change due to the transfer of rights or the transfer of rights, the transfer or gift contract shall be submitted, and if necessary, the qualification certificate of the subject shall also be submitted. If the contract is concluded by a unit, it shall be stamped with the official seal of the unit or the special seal of the contract. Where a citizen concludes a contract, it shall be signed or sealed by himself. If there are multiple patentees, proof of the consent of all patentees to the assignment or gift shall be submitted.
If the assignment of a patent right for invention or utility model involves a foreigner, a foreign enterprise or other foreign organization, the following provisions shall be met: if the transferor is an individual or unit in Chinese mainland, the transferee is a foreigner, a foreign enterprise or other foreign organization, or the transferee is an individual, legal person or other organization in Hong Kong, Macao or Taiwan, the individual or unit in Chinese mainland and the foreigner, foreign enterprise or other foreign organization are joint transferors, and the transferee is a foreigner, Where a foreign enterprise or other foreign organization is concerned, it shall issue a Technology Export License or a Certificate of Registration of a Technology Contract for Free Export issued by the competent department of commerce under the State Council, or a Certificate of Registration of a Technology Contract for Free Export issued by the competent local department of commerce, as well as a transfer contract signed or sealed by both parties.
(4) In the case of the transfer of patent rights, if the new patentee entrusts a new patent agency, a power of attorney signed or sealed by all the changed patent applicants shall be submitted, and only a power of attorney signed or sealed by the new patentee shall be submitted if the changed patentee entrusts the original patent agency. Foreigners, foreign enterprises or other foreign organizations that do not have a habitual residence or business office in Chinese mainland apply for patents and handle other patent affairs in China, or jointly apply for patents and handle other patent affairs with applicants in Chinese mainland as the first signed applicant, they shall entrust a patent agency to handle them. Where an applicant from Hong Kong, Macao or Taiwan who does not have a habitual residence or business office in Chinese mainland files a patent application and handles other patent affairs with the Patent Office, or jointly applies for a patent and handles other patent affairs with an applicant in Chinese mainland as the first signature applicant, he shall entrust a patent agency to handle the matter.
(5) If the transferee is a unit and has not entrusted an agency, the contact person shall be filled in the declaration form for change of bibliographic items, and the contact person shall be a staff member of the unit, and its address shall be consistent with the address of the unit, and if it is inconsistent, the unit shall also issue supporting materials to prove that the contact person is an employee of the unit.
(6) If there is a change in more than one item of a patent application at the same time, only one declaration form shall be submitted; if the same bibliographic item of multiple patent applications is changed, even if the content of the change is exactly the same, the application form for the change of the bibliographic item shall be submitted separately.
(7) If your patent application is filed electronically, you will need to file the documents in electronic form.
If you still have any questions, please call the Customer Service Center of the State Intellectual Property Office at 010-62356655.
International Patent Cooperation Treaty (PCT).
PCT International Application Concept: PCT is the English abbreviation of the Patent Cooperation Treaty, which is an international treaty for cooperation in the field of patents. The aim is to reduce duplication of effort between the applicant and the patent office when applying for a patent for the same invention in multiple countries.
A PCT international application is an international application filed under the Patent Cooperation Treaty. That is, an applicant from a PCT Contracting State can have effect in all Member States by filing an "international" application, thus achieving the goal of simplifying the procedure. Subsequently, the national phase is entered within the time limit set by each country. [As of today, there are 153 PCT contracting states, and China has officially become a member of the Patent Cooperation Treaty (PCT) since January 1, 1994]
There are two phases of a PCT international application: the international phase and the national phase.
PCT international applications are examined under the international phase procedure before entering the national phase. The filing of the application, the international search and the international publication are completed in the international phase. The international phase also includes an international preliminary examination procedure if requested by the applicant. The granting of patents is done in the national phase by the respective national or regional patent offices designated/selected.
Conclusion: An international application under the PCT is an international application and does not grant an international patent. The right to grant patents is still within the various countries.
How to file a PCT international application in China?
1. Submitter qualifications: multiple applicants, one of which can be satisfied.
(1) Citizens of China or legal persons in China.
(2) Foreigners with long-term residence in China or foreign legal persons registered with the Chinese Ministry of Industry and Commerce.
2. Entrustment of an agency: Chinese citizens/legal persons can entrust an agency to handle it, or they can directly submit a PCT international application, in view of the long time and strong professionalism of PCT patent application, if the applicant is not familiar with it, it is recommended that you entrust an agency to handle it.
3. Application language: Chinese/English.
4. Documents to be submitted: (in duplicate)
Request, abstract, description, claims, drawings (to be filed if necessary, the subsequent filing of drawings would change the international filing date and may result in the expiration of the priority right), priority document (if any), power of attorney (if any), sequence listing (if any).
5. Submission form:
(1) Submission, mail, and fax shall be submitted to the "PCT Group of the Patent Office Acceptance Office of the State Intellectual Property Office of China"
(2) Electronic form: CEPCT website, CEPCT client (usually), PCT-SAFE software.
6. Regulations on payment of fees
The applicant shall pay the search fee, the international filing fee and, where applicable, the international filing surcharge, within one month from the date of receipt of the purported PCT international application by the CNIPA. The amount of the fee and other costs are shown in the Subsequent Fee Schedule. Payment methods: face-to-face payment, bank transfer, authorized account deduction, online payment.
7. PCT Application Process – International Phase
A diagram to indicate the PCT application process and the organizations involved. The first stage of the PCT application procedure, the "International Phase", consists of the filing and reception of the international application, the examination of formalities, the necessary procedures for international search and international publication, and, optionally, if requested by the applicant, the international preliminary examination procedure, which takes up to 30 months.
8. Enter the national phase
Since the PCT has not yet achieved international cooperation for the granting of grants, the task of granting is still carried out by the national or regional patent offices. If you want to obtain a patent in a certain country.
In the national phase, within 30 months from the priority date or filing date, based on the high-quality International Search Report and Preliminary Examination Report (if requested), you can preliminarily understand whether the patent you are applying for has the prospect of granting, that is, whether it has novelty, inventive step and industrial applicability, so as to make a decision on whether to enter which countries you want to enter, so that you will not blindly enter the country and save costs.
The applicant shall, within 30 months from the priority date (20 months required in exceptional cases, in some countries), initiate the national phase procedure by filing a translation of the required international application to the country or region where patent protection is to be obtained, paying the prescribed fee, indicating the type of protection claimed. Due to the different laws of each country, the relevant regulations are also different, and the details can be found on the official websites of the patent offices of each country.
The patent applicant must go through the formalities of entering the country of choice, the patent application is examined by the patent office of that country, and the patent right is granted under the patent law of that country.
Difference between PCT and Paris Convention
Choosing the PCT international filing route: simplifying the filing process, postponing the decision-making time and preparing to invest funds, improving the application documents (with the option to amend the application documents and filing an international preliminary examination) based on the international search report, and later entering the national phase, considering whether to file a PCT-PPH request based on the positive opinion of the search report.
Choosing the Paris Convention route: the target country has been identified, the preparation is sufficient (time, funding, documentation), the technical text is complete, and early authorization is required.
PCT policy support
The 13th Five-Year Plan for the Protection and Use of Intellectual Property Rights issued by the State Council proposes that "by 2020, the number of international patent applications filed through the Patent Cooperation Treaty (PCT) will reach 60,000." The main indicator of intellectual property protection and application planned and deployed is an important measure to encourage market players to actively participate in international competition in the new era of deepening reform and opening up and innovation-driven development in the mainland during the 13th Five-Year Plan.
In addition, various regions have introduced incentive policies for enterprises to apply for PCT international patents
As a result, more and more Chinese enterprises have won a place in the journey of "going global" through overseas patent layout in order to meet the needs of international business and build a solid foundation for competitiveness.
According to the communiqué issued by WIPO on the 7th, in 2019, China filed 58,990 patent applications under the organization's PCT framework, becoming the largest user of the PCT. In 1999, China filed 276 patent applications, and by 2019 the number had soared to 58,990, a 200-fold increase in 20 years. In recent years, the number of PCT international patent applications filed by Chinese enterprises has also shown a significant increase, and it is clear that the target of 60,000 in 2020 is easily achievable!
We have noticed that some companies that value intellectual property rights and have a global vision and foresight have been at the forefront of the industry, such as Huawei, which ranked first in 2019 with 4,411 PCT international patent applications. Enterprises can strive for more market and technical protection by carrying out patent layout in advance and using PCT to cover important countries and regions in the world.
Circular of the General Office of the State Council on Printing and Distributing the "Measures for the Work on the Transfer of Intellectual Property Rights to Foreign Countries (for Trial Implementation)".
Guo Ban Fa [2018] No. 19
The people's governments of all provinces, autonomous regions, and municipalities directly under the Central Government, and all ministries and commissions of the State Council, and all agencies directly under the State Council:
The "Measures for the External Transfer of Intellectual Property Rights (for Trial Implementation)" has been approved by the State Council and is hereby issued to you, please conscientiously implement it.
General Office of the State Council
March 18, 2018
(This is a public release)
Measures for the Transfer of Intellectual Property Rights (for Trial Implementation)
These Measures are formulated on the basis of laws and regulations such as national security, foreign trade, and intellectual property rights, so as to implement the overall national security concept, improve the national security system, preserve national security and major public interests, and regulate the order of foreign transfers of intellectual property rights.
1. Scope of review
(1) If the export of technology, mergers and acquisitions of domestic enterprises by foreign investors and other activities involve the transfer of intellectual property rights such as patent rights, exclusive rights to layout designs of integrated circuits, computer software copyrights, rights to new plant varieties, etc., which are subject to examination in accordance with these Measures. The intellectual property rights mentioned include the right to apply.
(2) The external transfer of intellectual property rights mentioned in these Measures refers to the transfer of domestic intellectual property rights by Chinese entities or individuals to foreign enterprises, individuals or other organizations, including the change of the right holder, the change of the actual controller of the intellectual property rights, and the exclusive license of the intellectual property rights.
2. Review content
(1) The impact of the transfer of intellectual property rights on the mainland's national security.
(2) The impact of the foreign transfer of intellectual property rights on the mainland's ability to innovate and develop core key technologies in important fields.
Review mechanism
(1) Examination of the external transfer of intellectual property rights involved in the export of technology.
1. In the case of technology export activities, when the exported technology is a technology restricted from export in the catalogue of technologies expressly prohibited from export by the mainland government, and involves intellectual property rights such as patent rights, exclusive rights in integrated circuit layout designs, and computer software copyrights, it shall be examined.
2. After receiving the application for restricting the export of technology from China submitted by the technology exporter, the local trade authority shall transfer the relevant materials to the local intellectual property management department if it involves the transfer of intellectual property rights such as patent rights and exclusive rights in the layout design of integrated circuits. After receiving the relevant materials, the local intellectual property administration department shall review the intellectual property rights to be transferred, issue a written opinion, give feedback to the local trade authority, and at the same time report to the intellectual property department of the State Council for the record.
3. The local trade authority shall make a review decision on the basis of the written opinion issued by the local intellectual property administration department and in accordance with the Regulations of the People's Republic of China on the Administration of Technology Import and Export and other relevant provisions.
4. Where the transfer of computer software copyright is involved, the local trade department and the science and technology department shall conduct a review in accordance with the "Regulations of the People's Republic of China on the Administration of Technology Import and Export", "Regulations on the Protection of Computer Software" and other relevant provisions. Where the computer software copyright transferred to the outside world has already been registered with the computer software registration authority, the local trade authority shall promptly notify the computer software registration authority of the review result. If it cannot be transferred after review, the computer software registration body shall not go through the registration formalities for the change of ownership after receiving the notice.
5. If the transfer of the right to new plant varieties is involved, the competent departments of agriculture and forestry shall review them in accordance with the relevant provisions of the Regulations of the People's Republic of China on the Protection of New Plant Varieties and other relevant provisions in accordance with their duties, focusing on the impact of the rights of new plant varieties to be transferred on the agricultural safety of the mainland, especially food security and seed industry safety.
(2) Review of the external transfer of intellectual property rights involved in the security review of foreign investors' mergers and acquisitions of domestic enterprises.
1. When conducting a security review of a foreign investor's acquisition of a domestic enterprise, a foreign investment security review agency shall, if it falls within the scope of the security review of the acquisition and involves the transfer of intellectual property rights, it shall transfer the relevant materials to the relevant competent authorities for comments according to the type of intellectual property rights to be transferred. The competent department of intellectual property rights under the State Council shall be responsible for patent rights and exclusive rights in the layout design of integrated circuits; the competent department of copyright of the State shall be responsible for the copyright of computer software; and the competent departments of agriculture and forestry under the State Council shall be responsible for the rights of new plant varieties in accordance with their duties.
2. The relevant competent authorities shall conduct a review in a timely manner and issue a written opinion to give feedback to the foreign investment security review agency. Foreign investment security review institutions shall make a review decision in accordance with relevant provisions with reference to the written opinions issued by the relevant competent departments.
4. Other matters
(1) The relevant competent departments shall formulate detailed rules for the review, clarifying the review materials, review process, review time limit, work responsibilities, etc.
(2) After the final decision on the review of the external transfer of intellectual property rights is made, if the ownership of the intellectual property rights is changed, the transferor and the parties shall go through the formalities for the change in accordance with the relevant laws and regulations.
(3) The staff of the relevant competent departments shall keep the commercial secrets of both parties to the transfer of intellectual property rights.
(4) Where the transfer of intellectual property involves national defense and security, it shall be handled in accordance with the relevant provisions of the State, and these Measures shall not apply.
(5) These measures shall be implemented on a trial basis from the date of issuance.
The Commercial Commission issues a certificate of registration for the export technology contract before the technology can be exported
The required documents include not only the Technology Export License or the Registration Certificate of Free Export Technology Contract issued by the competent department of commerce of the State Council, or the Registration Certificate of Free Export Technology Contract issued by the local competent department of commerce, but also the transfer contract signed or sealed by both parties.
Both types of documents need to be submitted and are indispensable.
1. So, what is the difference between the "Technology Export License" and the "Free Export Technology Contract Registration Certificate"?
According to the Regulations of the People's Republic of China on the Administration of Technology Import and Export, technology exports are divided into three categories: prohibited exports, restricted exports and free exports.
It is a technology that is prohibited from export and may not be exported.
Technologies that are restricted from export shall be subject to license management, and shall not be exported without permission. For this type of technology, it is necessary to apply for a Technology Export License with the competent department of commerce of the State Council.
Technologies that are freely exported are subject to contract registration management. For this type of technology, it is necessary to apply for the "Free Export Technology Contract Registration Certificate" with the competent department of commerce of the State Council or the competent local department of commerce.
In the process of handling cases, it is usually encountered that the technology is freely exported, therefore, the most common thing to handle is the "Free Export Technology Contract Registration Certificate", and the name of the certificate that has been successfully handled is the "Technology Export Contract Registration Certificate".
2. When applying for the "Technology Export Contract Registration Certificate", an electronic copy of the patent right (or application right) transfer contract signed and sealed by both parties shall be submitted. An electronic copy of the corresponding assignment contract is also required to be submitted when registering the assignment with the CNIPA.
The two contracts can be combined into one, and only one copy needs to be signed by the customer.
3. When handling the "Technology Export Contract Registration Certificate", the application number/patent number will not be listed on the "Technology Contract Data Sheet" issued by some local commerce bureaus. If this happens, it doesn't matter, as long as the last 6 digits of the contract number on the "Technology Export Contract Registration Certificate" submitted to the CNIPA are consistent with the contract number on the transfer contract submitted.
4. In addition to the above documents, other requirements for transfer in the Examination Guidelines must be met when going through the formalities for technology export transfer at the State Intellectual Property Office of China.
Author: AK@CapMarket Tax Source: AK CapMarket TAX. The content of this article is for general information purposes only and is not intended as formal auditor, accounting, tax or other advice, and we cannot guarantee that such information will remain accurate in the future. No person should act on the basis of the information contained herein without having due regard to the relevant circumstances and obtaining appropriate professional advice. The articles reproduced in this issue are for academic exchange purposes only. The original copyright of the article or material belongs to the original author or original copyright owner, and we respect copyright protection. If you have any questions, please contact us, thank you!