The patentee needs to pay the recording project change fee, 200 yuan.
Tax status of patent transfer
1, the income from patent transfer needs to pay VAT, urban construction tax and education surcharge according to the tax item of "transfer of intangible assets".
2. At the same time, after deducting relevant taxes and fees, the personal income tax of 20% shall be paid according to the tax item of "income from royalties".
After deducting the relevant taxes and fees paid (business tax, urban construction tax and education surcharge), the income shall be treated separately according to different income situations:
(1) Less than 4,000 yuan, after deducting expenses 800 yuan:
Taxable income = income -800 yuan
(2) If the income exceeds 4,000 yuan, 20% of the expenses will be deducted:
Taxable income = income *( 1-20%)
(3) Taxable amount = taxable income *20%