First of all, we must determine the relationship between the inventor and the enterprise and whether there is an employment relationship. If there is an employment relationship, individual income tax shall be paid according to the wage income. If it is an outsourcing patent right, the bonus obtained by the inventor belongs to the income of independent individual labor, and personal income tax shall be paid according to the income from labor remuneration.
1, (bonus below 4000 yuan-1600)*20%
2, more than 4000 yuan bonus *( 1-20%)*20%