What is the proportion of patent shares

Now many people will invest by way of shares, but in the shares of the company, some people choose to actually contribute to the shares, some people will use the patent rights and so on, and some people do not quite understand. Let me bring you the patent shareholding ratio is how much of the relevant content, take a look.

Now many people will invest in the way through the shares, but in the shares of the company, some people choose to actually invest in the shares, but also some people will use the patent rights, and so on, and some people do not know much about it. Let me bring you patent equity ratio is how much of the relevant content, take a look.

A patent shareholding ratio is how much

The ratio can reach up to 70%.

China's original "Company Law" stipulates that the amount of intangible assets can not be more than 20% of the registered capital, but is recognized as a high-tech enterprises, the proportion of intangible assets can be increased to 35%.

So in the past, those who contributed with intangible assets could not become the major shareholders of the company, or at least would not become the absolute controlling shareholders, and therefore could only be in a subordinate position in the governance of the company.

But the new Company Law provides that "the monetary contribution of all shareholders shall not be less than 30% of the registered capital of the limited liability company", which means that the contribution of intellectual property rights can reach a maximum of 70%, and can become an absolute controlling shareholder.

Two, whether the technology must be assessed

Technology into the general situation is to be assessed, but without assessment from the assessment, but the parties concerned, but the consensus, can also be directly as a capital contribution. If the amount of capital after the investigation of the amount of knowledge and the actual amount of inconsistency, the need to change the amount of capital or make up the full.

The difference between partnership and limited liability company is mainly different limits of liability, the partners of the partnership debt unlimited liability. But limited liability and limited liability company's contributors to the amount of capital injection is limited.

Three, individual patents into the tax

Individual patents into the shares need to pay personal income tax.

According to the "Ministry of Finance, State Administration of Taxation on the individual non-monetary assets investment related to personal income tax policy notice", the first article provides that the individual with non-monetary assets investment, belonging to the individual transfer of non-monetary assets and investment at the same time. The income from the transfer of non-monetary assets by individuals shall be calculated and paid as individual income tax in accordance with the items of income from property transfer according to law.

According to Article 1 of the Announcement of the State Administration of Taxation on the Administration of Individual Income Tax on the Investment of Non-Monetary Assets, the individual income tax on the investment of non-monetary assets is based on the individual who invests in non-monetary assets and acquires the equity interest in the invested enterprise as the taxpayer.

Therefore, the above shareholders want to use their own patented technology to invest in the shares, after the investment should be on the patented technology ownership of the change of income, need to pay personal income tax in accordance with the project of income from the transfer of property.

Also according to the provisions of Article 3 above, if the taxpayer has difficulties in paying tax at one time, he can reasonably determine the payment plan and report to the competent tax authorities for the record, and then pay the individual income tax in installments within no more than five calendar years (inclusive) from the date of the above taxable acts.

The above is what I have organized for you on the patent shareholding ratio is how much of the relevant content, in summary, we know that the highest proportion of patent shareholding can reach seventy percent, you can become an absolute controlling shareholders, so the proportion is still very large.

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