If an individual successfully applies for the invention patent right, the District Science and Technology Bureau will give a certain amount of bonus. According to which tax items should individuals pay personal income tax?
According to the Reply of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Personal Income Tax on Bonuses Obtained by Individuals (Guo [1998] No.293), the one-time bonus income obtained by individuals from people's governments below the provincial level and their subordinate departments due to their outstanding contributions in all walks of life, no matter where the bonus comes from, does not belong to the tax-free bonus category stipulated in the tax law, and personal income tax should be levied according to the "accidental income" item.
Therefore, individuals who get the bonus from the District Science and Technology Bureau to apply for the patent right of successful invention should pay personal income tax according to the "accidental income" project.