1, business tax, urban construction tax and education surcharge shall be paid according to the tax item of "transfer of intangible assets".
2. At the same time, after deducting relevant taxes and fees, the personal income tax of 20% shall be paid according to the tax item of "income from royalties".
After deducting the relevant taxes and fees paid (business tax, urban construction tax and education surcharge), the income shall be treated separately according to different income situations:
(1) Less than 4,000 yuan, after deducting expenses 800 yuan:
Taxable income = income -800 yuan
(2) If the income exceeds 4,000 yuan, 20% of the expenses will be deducted:
Taxable income = income *( 1-20%)
(3) Taxable amount = taxable income *20%
What is the tax calculation method of individual income tax on patent transfer?
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%.