Reduction and Exemption Policies for Application Fees, Substantive Examination Fees for Invention Patent Applications, Annual Fees and Reexamination Fees
Innovation is the primary driving force for development and a strategic pillar for promoting high-quality development and building a modern economic system. In order to enable all sectors of society to more comprehensively understand the science and technology innovation tax and fee incentive policies, more conveniently search and understand the policies, and more accurately apply and enjoy the policies, the Ministry of Finance, the Ministry of Science and Technology, the General Administration of Customs, and the State Administration of Taxation have jointly compiled the "Guidelines on Major Tax and Fee Incentive Policies Supporting Science and Technology Innovation in China." Today, we will introduce the reduction and exemption policies for application fees, substantive examination fees for invention patent applications, annual fees and reexamination fees ↓ [Policy Type] Universal policy [Fee Categories] 1. Application fees (excluding publication printing fees and additional application fees). 2. Substantive examination fees for invention patent applications. 3. Annual fees (annual fees within ten years from the year the patent right is granted). 4. Reexamination fees. [Preferential Content] For patent applicants or patentees who are individuals or entities, an 85% reduction is granted. For two or more individuals or entities as joint patent applicants or joint patentees, a 70% reduction is granted. [Beneficiary Entities] Patent applicants or patentees [Application Conditions] 1. Individuals with an average monthly income below RMB 5,000 (RMB 60,000 annually) in the previous year. 2. Enterprises with annual taxable income below RMB 1 million in the previous year. 3. Public institutions, social organizations, and non-profit scientific research institutions. [Declaration Time] Applicants must submit a fee reduction request only after the fee reduction filing and approval are deemed "qualified" in order to obtain the fee reduction. Patent applicants or patentees may only request a reduction for fees that are not yet due; the request shall be submitted no later than two and a half months before the deadline for payment of the relevant fees. [Declaration Method] From January 26, 2023 onward, the registrant for patent fee reduction qualification must first complete user registration in the "Patent Business Processing System" with real-name authentication before proceeding with the patent fee reduction qualification filing. [Application Materials] 1. Individuals: Front and back of ID card + Income certificate/Identity certificate. (1) Employed individuals: Income certificate for the previous year issued by the employer. (2) Individuals without fixed employment: Proof of economic hardship issued by the civil affairs department, human resources and social security department, or township people's government (sub-district office) at the county level in the place of household registration or habitual residence. For example: ① Salary income certificate issued by the social security department at or above the county level. ② Certificate issued by the civil affairs department or township people's government (sub-district office) at the county level in the place of household registration or habitual residence, proving that the individual has no fixed employment or no income. (3) Retired individuals: Bank pension payment records for the previous year. (4) Incarcerated individuals: Proof issued by the prison, criminal judgment issued by the court, or other documents that can prove the identity of the incarcerated person. (5) Current students: Student certificate issued by the school, Ministry of Education online student status verification report, or other documents that can prove student identity. (6) Minors: Minors under the age of 16 can be clearly identified from ID document information and may not be required to submit other supporting documents. 2. Enterprises. (1) Companies: Copy of business license with company seal affixed, copy of the annual corporate income tax return for the previous year (cover and every main page must have company seal affixed). (2) Branch offices: Branch offices are consolidated for tax payment by the parent company, and the parent company may issue a certificate explaining the tax payment situation of the branch. (3) Sole proprietorships: Copy of the previous year's individual income tax production and business income tax return of the investor with company seal affixed. (4) Partnerships: Copy of the previous year's individual income tax production and business income tax return or corporate income tax annual return of all partners with company seal affixed. (5) Farmers' professional cooperatives: Copy of the previous year's corporate income tax annual return with company seal affixed. 3. Others. (1) During the final settlement period, a copy of the corporate income tax annual return for the year before the previous year may be submitted. (2) For newly established enterprises in the year of fee reduction filing (calendar year), the business license shall be submitted, and the "Corporate Income Tax Annual Return" may be omitted. For enterprises not established in the year of fee reduction filing, if the tax authority issues a certificate proving that the enterprise's tax registration certificate was newly processed in that year, the "Corporate Income Tax Annual Return" may be omitted. 4. Public institutions, social organizations, etc.: Copy of legal entity certification documents (with official seal affixed). [Policy Basis] Notice on Issuance of the "Measures for Reduction and Exemption of Patent Fees" (Caishui [2016] No. 78). Notice on Policies Concerning the Reduction of Certain Administrative Fees (Caishui [2019] No. 45). Announcement of the National Intellectual Property Administration on Adjusting the Conditions for Patent Fee Reduction and Trademark Registration Fee Standards (Announcement No. 316 of the Intellectual Property Administration)