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专利特许限制-日本特许专利,日本实用新案专利

发布日期:2022-11-21 浏览次数:


专利特许限制-日本特许专利,日本实用新案专利

日本特许专利,日本实用新案专利和日本意匠专利区...

1、根据《中华人民共和国企业所得税法实施条例》(中华人民共和国国务院令第512号)第二十条规定:“企业所得税法第六条第(七)项所称特许权使用费收入,是指企业提供专利权、非专利技术、商标权、著作权以及其他特许权的使用权取得的收入。” 

2、特许权使用费指使用其它经济单位所有的专利权、商标权、版权或类似的专有权利的付款。它是作为财产收入的一种支付,而不属于商品经营的支付。因使用其他单位的专有资产所发生的费用支付,只能由使用这项资产所取得的财产收入来弥补。

3、一般说来,特许权利费是指为获得使用以下权利而支付的费用:

与制造被估货物有关的专利、设计、图样、工序和诀窍等;

与被估货物的出口销售有关的商标、注册设计等;

与被估货物的使用有关的著作权、版权等。

扩展资料:

税务总局以通知的形式(国税函[2009]507号),明确了下列四类使用费,不属于特许权使用费:

一、是单纯货物贸易项下作为售后服务的报酬;

二、是产品保证期内卖方为买方提供服务所取得的报酬;

三、是专门从事工程、管理、咨询等专业服务的机构或个人提供的相关服务所取得的款项;

四、是税务总局规定的其他类似报酬。

人民政府网-《中华人民共和国企业所得税法实施条例》




特许权使用费属于增值税征收范围里的哪一类
你可到日本专利局网站自己查,http://www4.ipdl.inpit.go.jp/Tokujitu/tjsogodben.ipdl?N0000=115
注意:kind code填B,number填3394183
以下是检索的结果。顺便说下,方法都告诉你了,多给点分吧!

JPO and INPIT are not responsible for any
damages caused by the use of this translation.

1.This document has been translated by computer. So the translation may not reflect the original precisely.
2.**** shows the word which can not be translated.
3.In the drawings, any words are not translated.

CLAIMS

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(57) [Claim(s)]
[Claim 1]It is solid knitting which comprised a connecting fiber which connects knitting fabric of a rear surface bilayer, and knitting fabric of this bilayer, In more than 0.05 cm2, a gross area of a connecting fiber where this connecting fiber comprises 20 to 500-denier polytrimethylene terphthalate monofilament raw thread and which is in the 5 square centimeter of solid knittings below by 1.0 cm2. Solid knitting, wherein thickness is 2-20 mm.
[Means for solving problem]As a result of examining the thickness of fiber, density, etc. wholeheartedly about knitting fabric and the connecting fiber which constitute solid knitting, by using specific fiber, this invention person found out that the purpose of this invention was attained, and reached this invention. That is, this invention is solid knitting which comprised a connecting fiber which connects knitting fabric of a rear surface bilayer, and knitting fabric of this bilayer, and is solid knitting, wherein this connecting fiber comprises polytrimethylene terphthalate fiber. Hereafter, this invention is explained still in detail.


专利特许限制-日本特许专利,日本实用新案专利