For: Article 6 of the Regulations for the Implementation of the Individual Income Tax Law: The scope of personal income stipulated in the Individual Income Tax Law: (4) The income from royalties refers to the income obtained by individuals providing the right to use patents, trademarks, copyrights, non-patented technologies and other concessions; The income from providing the right to use copyright does not include the income from remuneration. Individual Income Tax Law Article 2 Individual income tax shall be paid on the following personal income: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.