Does China have to pay British tax to sell patents to Britain?

China must pay taxes to Britain when it sells patents to Britain. According to relevant information, the transfer of patent income needs to pay value-added tax, urban construction tax and education surcharge according to the tax items of intangible assets transfer, and at the same time, after deducting relevant taxes and fees according to the transfer of patent income, pay 20% personal income tax according to the tax items of royalties.