The payment methods are different.
1. Payment is different: Sales of software can be refunded upon taxation as non-taxable income, which can be subtracted from the total amount when calculating taxable income, and no payment is required. Royalties are payable.
2. The payment method is different: the seller does not need to pay if the software is sold immediately. Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises, and is paid by the buyer.