Tax experts are also difficult to answer difficult questions: after selling the patent, the original road is returned, the transaction is terminated but the money is not returned to the buyer. Is the

You don't have to pay taxes.

Return the original way after selling the patent-the transaction fails, which means that the transaction is not completed and there is no transaction

The transaction is terminated but the money has not been returned to the buyer-if the buyer claims the creditor's rights, the payee should return the money, even if it is not returned temporarily, there is no need to pay taxes; If the buyer waives the creditor's rights, the debt that the payee regards as unable to pay or does not need to pay is listed as non-operating income and income tax is levied.