How to pay personal income tax for the bonus of individual invention patent right?

According to the Reply of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Personal Income Tax on Bonuses Obtained by Individuals (Guo [1998] No.293), the one-time bonus income obtained by individuals from people's governments below the provincial level and their subordinate departments due to their outstanding contributions in all walks of life, no matter where the bonus comes from, does not belong to the tax-free bonus category stipulated in the tax law, and personal income tax should be levied according to the "accidental income" item.