Tax Risks and Coordinated Controls in Patent Assignment and Licensing at Private Nonprofit Higher Education Institutions: A Business-Finance-Tax Information Discontinuity Perspective

Sijie Yang^1,2*

1.Guangdong University of Business and Technology; 2.SEGi University

Abstract：

Patent assignment and licensing by private nonprofit higher education institutions require simultaneous compliance with private-education regulation, nonprofit governance, taxation, and nonprofit accounting. This study uses doctrinal analysis, business-process analysis, and an analytical scenario to explain how information discontinuities create tax and accounting risks. The key discontinuities concern institutional eligibility, transaction facts, and governance evidence. Rather than treating risk as an isolated tax-rate or tax-base error, the study shows how an upstream information failure can distort contracting, invoicing, accounting, filing, and reward payment. A coordinated control framework is proposed, comprising an eligibility dossier, a patent-level project ledger, joint pre-contract review, and event-based verification. The framework gives technology-transfer, legal, finance, tax, and audit functions a common evidence base for patent commercialization.

Key Words：

private nonprofit higher education institutions; patent commercialization; tax risks; nonprofit accounting; coordinated control