What taxes should I pay for the transfer of patent rights?

According to the tax regulations, the taxes involved in patent transfer income are: 1. Personal income tax. The income obtained by individuals from providing patent rights belongs to one of the taxable incomes listed in Article 2 of the Individual Income Tax Law, and individual income tax shall be 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. If the income from the transfer of patent rights belongs to the taxable income stipulated in the provisional regulations on business tax, the business tax shall be paid according to law. The tax calculation method is: based on the total income obtained from patent transfer, it is calculated and levied at the tax rate of 5%. In addition, 0.5% urban construction tax and education surcharge will be paid. However, the patent transfer can be exempted from business tax by registering the contract in the relevant technical registration office. Please consult the local local taxation bureau for details.