Patent transfer is a "transfer of intangible assets", the business tax rate is 5%, and the tax paid is as follows: 1. Business tax is 5% of the turnover; turnover * tax rate = business tax 2. Urban construction tax is 7% of the business tax (City), 5 (county, incorporated town), 1 (rural); Business tax * tax rate = urban construction tax 3. Education surcharge is 3% of the business tax; Business tax * tax rate = education surcharge 4. Stamp tax is 3/10,000 sales ; Sales volume (contract amount) * 3/10,000 = stamp duty 5. Income tax: 1) Individuals with an economic nature pay personal income tax, which is generally levied at a fixed rate, with a tax rate of about 2 (different from place to place). 2) Those whose economic nature is a company pay corporate income tax. It depends on whether your unit is a newly established enterprise (an enterprise newly established after January 1, 2002, from scratch, and it has no previous relationship with existing related enterprises in terms of funds, personnel, etc.). Otherwise, it is a newly established enterprise. (For old enterprises) The corporate income tax of newly established enterprises is paid at the national tax; the corporate income tax of old enterprises is paid at the local tax. There are two ways to collect corporate income tax: audit collection and verification collection; income tax is a management method that is paid in advance on a monthly or quarterly basis and settled at the end of the year. A. Calculation formula for audit collection: Corporate income tax payable this month (quarter) = Accumulated profit for this year * 25 - Income tax paid in previous months (quarters) of this year. B. Calculation formula for approved collection: corporate income tax payable this month (quarter) = sales revenue this month (quarter) * taxable income rate * 25