1. Personal income tax. The income obtained by individuals from providing patents, trademarks, copyrights, non-patented technologies and other concessions belongs to one of the taxable income (royalties) listed in Article 2 of the Individual Income Tax Law, and individual income tax is paid according to law. The tax calculation method is: if the taxpayer's income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. The applicable tax rate is 20%.
2. Business tax. Where the transfer of land use rights, patents, non-patented technologies, trademarks, copyrights, goodwill, etc. Taxable income (transfer of intangible assets) stipulated in the provisional regulations on business tax items and tax rates shall be subject to business tax according to law. The tax calculation method is: based on the total income obtained from the transfer of intangible assets, it is calculated and levied at the tax rate of 5%.
For example: direct transfer of patented technology.
According to the relevant laws and regulations of business tax, the ownership of patent right is transferred and intangible assets are transferred. The applicable tax rate is 5%, and the business tax and other taxes payable by Zhang = 10× 5.5% = 0.55 (ten thousand yuan). Therefore, after paying the business tax, the actual income is: 10—0.55=9.45 (ten thousand yuan).
According to the relevant provisions of the individual income tax law, if the income from the transfer of patent use rights and royalties does not exceed 4,000 yuan each time, the fee will be deducted from 800 yuan; If it exceeds 4,000 yuan, after deducting 20% of expenses, the balance is taxable income: (10-0.55) × (1-20% )× 20% =1.512 (ten thousand yuan); The actual income after paying individual income tax is: (10-0.55)-10.512 = 7.938 (ten thousand yuan);
There is no preferential policy of personal income tax for personal technology transfer, and it is unfair to you to give it away for free. You can consult me for details.