How should a natural person pay personal income tax when transferring trademark ownership? Is it okay to apply for a tax accountant's certificate after graduation, will it?

1. According to the fourth paragraph of Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China (Guo Decree No.707): "The income from royalties refers to the income obtained by individuals from 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. "

Second, according to Article 8 of Announcement No.61No.2018 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing State Taxation Administration of The People's Republic of China in People's Republic of China (PRC): "When withholding agents pay labor remuneration, royalties and royalties to individual residents, they shall pay taxes in advance in the following ways:

Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses; Among them, the amount of remuneration for writing decreased by 70%.

Expense deduction: when paying taxes in advance, if the income from labor remuneration, manuscript remuneration and royalties does not exceed 4,000 yuan each time, the expenses will be deducted according to 800 yuan; If the income is more than 4,000 yuan each time, the expenses will be deducted according to 20% of the income.

Income from labor remuneration, royalties and royalties. The withholding tax shall be calculated by taking the amount of each income as the taxable income to be withheld. Personal income tax withholding rate table 2 (see annex) applies to income from remuneration for labor services, and the withholding rate of 20% applies to income from royalties and royalties.

When calculating the annual comprehensive income, individual residents shall calculate the income from labor remuneration, royalties and royalties according to law, and incorporate them into the annual comprehensive income to calculate the tax payable, and refund more and make up less. "

Therefore, the transfer of trademark ownership by a natural person belongs to the income from royalties, and the tax should be calculated according to the income balance after deducting the expenses at the withholding rate of 20%. And when the annual comprehensive income is settled, the income from labor remuneration and royalties shall be calculated according to law, and the tax payable shall be calculated by incorporating it into the annual comprehensive income.