There is no legal way to waive or pay less.
If the patented technology is invested as an asset and the company has amortized it, it can be regarded as the individual has sold the patented technology to the company, so of course he needs to pay personal income tax.
Now if you want to deny not paying personal income tax, then the tax bureau has recognized that it has not been sold. At this time, for the enterprise, of course it cannot be deducted before the corporate income tax, and accordingly it needs to pay corporate income tax. .
From 20% of 30 million, we agreed to reduce it to 10% of 10 million. The tax bureau has been very reasonable.
Any costs and expenses to be listed need to be supported by compliant bills. Company financial personnel should have this tax knowledge.