Income from the transfer of patents requires the payment of value-added tax, urban construction tax and education surcharge according to tax item 6 of "Transfer of Intangible Assets".
2. At the same time, after deducting relevant taxes and fees from the income from patent transfer, 20 personal income tax shall be paid according to the tax category of "royalty income".
After deducting the relevant taxes paid (business tax, urban construction tax, education surcharge) from the income, different incomes will be treated separately:
(1) If the amount is less than 4,000 yuan, expenses will be deducted 800 yuan:
Taxable income = income-800 yuan
(2). If the income exceeds 4,000 yuan, deduct 20 yuan:
Taxable income =Income*(1-20)
(3), tax payable = taxable income*20