What items should be used to calculate and pay personal income tax for patent remuneration obtained by individuals? Social workers and school teachers learn to be tax collectors (1+x tax)

A: According to the document No.257 of Guoshuihan [2000], the patent remuneration should be paid personal income tax according to the "royalty income" item, and be merged into the comprehensive income for annual settlement. For social workers, mastering tax calculation skills can help themselves, their families and relatives, make full use of what they have learned to enjoy tax policies and preferences, and reduce the personal income tax burden.