Do I have to pay taxes on the transfer fee of the invention patent?

Patent transfer tax includes what patent income needs to pay 5% business tax, 0.5% urban construction tax and education surcharge according to the tax item of "transfer of intangible assets". At the same time, after deducting relevant taxes and fees, the income from patent transfer will pay 20% personal income tax according to the tax item of "income from royalties". After deducting the relevant taxes (business tax, urban construction tax and education surcharge), different incomes will be treated separately: 1; if it is less than 4,000 yuan, the expenses will be deducted. 800 yuan: Taxable income = income -800 yuan 2. If the income exceeds 4,000 yuan, expenses will be deducted by 20%: Taxable income = income *( 1-.