What taxes are involved in the tax payment of technology transfer contracts?

Personal income tax. Business 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. Any transfer of land use right, patent right, non-patented technology, trademark right, copyright, goodwill, etc. It belongs to the taxable income stipulated in the provisional regulations on business tax. Obtaining a patent right through a patent right transfer contract means becoming a new legal patentee, and it is also possible to conclude a patent transfer contract and a patent licensing contract with others. Pay attention to the following points when transferring patents: 1. Correctly evaluate your own patent value. Too high a price will scare away investors. 2. The technology is mature, and there are samples and related videos for investors to see. 3. Have a detailed plan and write a related plan. 4. Patents have been authorized, and unauthorized patents are generally not transferred. In order to protect the legitimate rights and interests between the parties to the patent right transfer, it is best to notarize the patent right transfer. When the patent right transfer contract is notarized, the materials to be carried are: 1, the original invention patent certificate; 2. If the invention patentee is a natural person, provide the ID card, household registration book and marriage certificate of both husband and wife, and both husband and wife shall go to the notary office for handling; 3. If the patentee of the invention is a legal person, provide a copy of the business license of the legal person registered through annual inspection, the ID card of the legal representative, and the legal representative shall handle it himself. If it cannot be handled in person, a notarized power of attorney and the identity card of the trustee shall be provided; 4. If the transferee is a natural person, provide ID card and household registration book; 5. If the transferee is a legal person, provide a copy of the business license of the legal person registered in the annual inspection and the ID card of the legal representative; If the legal representative cannot handle notarization in person, a notarized power of attorney and the trustee's ID card shall be provided; 6. If the transferee is a foreign legal person, a copy of the business license and notarization of the articles of association shall be handled locally in advance, and the original notarial certificate shall be provided. According to the tax regulations, the tax policy involved in patent transfer income is: 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%. To sum up, if you want to transfer the patented technology you invented, then both parties should sign a contract to stipulate the rights and obligations related to the transfer. In the process of transfer, you have to pay certain taxes and fees, and part of the transferor's income will be included in the tax scope.