Whether it is necessary to levy personal income tax on the inventor's patent prize bonus is in line with the provisions that bonuses in science, education, technology, culture, health, sports and environmental protection awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units above the corps level, foreign organizations and international organizations are exempt from personal income tax. If you do not meet the above requirements, you need to pay personal income tax.
Attachment: Article 4 of the Individual Income Tax Law of People's Republic of China (PRC) is exempt from individual income tax:
1. Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations; .......