How to calculate the personal income tax of patent right transfer?

How to calculate the personal income tax of patent right transfer? Citizens or organizations have the obligation to pay individual income tax according to their profits. If they apply for a patent for a technological invention and then transfer the patent right to make a profit, they should also pay personal income tax. But how to calculate the personal income tax of patent right transfer? How to calculate the personal income tax of patent transfer? 1. The income from patent transfer needs to pay business tax, urban construction tax and education surcharge according to the tax items of intangible assets transfer. 2. At the same time, after deducting relevant taxes and fees from the patent transfer income, 20% personal income tax shall be paid according to the tax items of royalties. Deduct the relevant taxes and fees paid (business tax, urban construction tax and education surcharge), and treat different incomes separately: (1) If the income is less than 4,000 yuan, deduct the 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). For more information, please call Bajie Intellectual Property Online Customer Service. Bajie Intellectual Property Intellectual Property Focus: the business direction of trademark, patent, copyright, domain name and other intellectual property rights. The main business includes conventional intellectual property rights, foreign-related intellectual property rights and intellectual property transactions. Internet plus's dark horse enterprises in intellectual property industry.