Hand in:
Business tax:100 * 5% = 50,000 yuan.
Urban maintenance and construction tax: 5*7%=0.35 million yuan.
Education surcharge: 5 * 3% = 0.10.5 million yuan.
Personal income tax: (100-5-0.35-0.15) * 20% =189,000 yuan.
If there are local education surcharges, they should also be deducted.
Because the transfer of patent right is the income from the transfer of property, not from the use of patent, not from royalties.
If the income comes from royalties, personal income tax shall be levied according to the full amount of the income *20%, and no expenses shall be deducted. That is, personal income tax should be paid:100 * 20% = 200,000 yuan.