Do I have to pay taxes on the use of intellectual property rights?

Legal analysis: it should be paid. Royalty belongs to a kind of royalty. Since the income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties all belong to the comprehensive income of personal income tax, it is necessary to pay personal income tax in two stages:

(1) Withholding and remitting: the withholding agent withholds the tax every month or in the current year.

(2) Final settlement: those who meet the requirements will be settled from1March to June 30th of the following year, with overpayment and underpayment.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), the following personal income shall be subject to individual income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.