Is there a patent incentive for payroll tax deduction?

This kind of reward, which should belong to the company for employees to invent their positions and obtain patent numbers, should be regarded as wage income, and personal income tax should be paid according to the salary and bonus of the month they received.

Since the patent right of service invention is used in the company, you have the relationship between employment and being employed. The reward given by the company is salary income, so you should pay personal income tax according to the salary bonus of the month you get (see the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations for details).

The specific applicable tax rate depends on your income, and different tax rates apply respectively.