How to pay taxes on intellectual property transfer?

Intellectual property rights include copyright, trademark right and patent right. Usually these intellectual property rights can be transferred, but the corresponding transfer of these intellectual property rights needs to pay the corresponding taxes and fees. Therefore, Xiye Bian Xiao will introduce you to the relevant knowledge about how to pay taxes on intellectual property transfer, hoping to help you solve the corresponding problems.

How to pay taxes on intellectual property transfer

The types of intellectual property in China mainly include copyright, trademark right and patent right. Take patent transfer as an example:

1, the income from patent transfer needs to pay VAT, urban construction tax and education surcharge according to the tax item of "transfer of intangible assets".

2. At the same time, after deducting relevant taxes and fees, the personal income tax of 20% shall be paid according to the tax item of "income from royalties".

After deducting the relevant taxes and fees paid (business tax, urban construction tax and education surcharge), the income shall be treated separately according to different income situations:

(1) Less than 4,000 yuan, after deducting expenses 800 yuan:

Taxable income = income -800 yuan

(2) If the income exceeds 4,000 yuan, 20% of the expenses will be deducted:

Taxable income = income *( 1-20%)

(3) Taxable amount = taxable income *20%