Legal analysis: Single patent transfer means that the patentee, as the transferor, transfers the ownership or holding right of his invention-creation patent to the transferee. The transfer of patent right belongs to the transfer of intangible assets. Individuals who provide the right to use the patent right shall calculate personal income tax according to the royalties; If the patent ownership is transferred, the personal income tax shall be calculated according to the income from the property transfer, and the balance of the transfer income after deducting the patent research and development costs and expenses shall be the taxable income, and the taxable amount shall be calculated according to the tax rate of 20%.
Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC): (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.