Patent transfer is exempt from enterprise income tax 1. From 20 15 10 1, the technology transfer income obtained by the national resident enterprises from transferring the non-exclusive license for more than five years will be included in the technology transfer income range enjoying the preferential enterprise income tax.
Personal income tax. Income obtained by individuals from providing franchises such as patents, copyrights and non-patented technologies is one of the taxable incomes listed in Article 2 of the Individual Income Tax Law, and individual income tax shall be paid according to law. Tax calculation method: if the taxpayer's income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. The applicable tax rate is 20%. Then it will be included in the annual tax settlement.
Individual tax generally refers to personal income tax. Annual final settlement of comprehensive income of individual income tax (hereinafter referred to as "annual final settlement of comprehensive income") means that after the end of the year, taxpayers add up the annual income of four comprehensive incomes, including wages and salaries, remuneration for labor services, royalties and so on, subtract the annual expenses and deductions, obtain taxable income, calculate the annual personal income tax payable according to the annual tax rate table of comprehensive income, subtract the tax paid in advance in the current year, and settle the annual tax return with the tax authorities.