国家税务总局关于个人取得专利赔偿所得征收个人所得税问题的批复
国税函〔2000〕257号Issued April 24, 2000
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
安徽省地方税务局： 你局《关于个人取得专利赔偿所得征收个人所得税问题的请示》（皖地税〔2000〕37号）收悉，经研究，现批复如下： 你省“三相组合式过压保护器”专利的所有者王某，因其该项专利权被安徽省电气研究所使用而取得的经济赔偿收入，应按照个人所得税法及其实施条例的规定，按“特许权使用费所得”应税项目缴纳个人所得税，税款由支付赔款的安徽省电气研究所代扣代缴。
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