1. Personal income tax. The income obtained by individuals from providing patents, trademarks, copyrights, non-patented technologies and other concessions belongs to one of the taxable income (royalties) listed in Article 2 of the Individual Income Tax Law, and individual income tax is paid according to law. The tax calculation method is: if the taxpayer's income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. The applicable tax rate is 20%.
2. Business tax. Where the transfer of land use rights, patents, non-patented technologies, trademarks, copyrights, goodwill, etc. Taxable income (transfer of intangible assets) stipulated in the provisional regulations on business tax items and tax rates shall be subject to business tax according to law. The tax calculation method is: based on the total income obtained from the transfer of intangible assets, it is calculated and levied at the tax rate of 5%.