Do I have to pay taxes on patent transfer? What is the tax calculation method?

Do I have to pay taxes on patent transfer? The patent can be transferred, and the transferee obtains the patent right by signing a patent transfer contract with the transferor. In the process of patent transfer, there will be some expenses, including some taxes and fees. So what is the tax method of patent transfer? Do I have to pay taxes on patent transfer? What is the tax calculation method? Do I have to pay taxes on patent transfer? 1. The income from patent transfer needs to pay business tax, urban construction tax and education surcharge according to the tax items of intangible assets transfer. 2. At the same time, after deducting relevant taxes and fees from the patent transfer income, 20% personal income tax shall be paid according to the tax items of royalties. After deducting the relevant taxes and fees paid (business tax, urban construction tax and education surcharge), different incomes will be treated separately: (1), and expenses will be deducted if the income is less than 4,000 yuan. 800 yuan: Taxable income = income -800 yuan (2). If the income exceeds 4,000 yuan, 20% of expenses will be deducted: Taxable income = income * (6,500 yuan. 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%.