Legal analysis: The tax payment of patent royalties by individuals is as follows: when obtaining patent royalties, they should be paid in advance, and then settled in the following year, with more refunds and less supplements. When paying in advance, if the income is less than 4,000 yuan, after deducting 800 yuan from the income, it will be paid in advance at the tax rate of 20%; If the income is more than 4,000 yuan, the income is multiplied by 80%, and the tax rate is 20% in advance. Calculate the income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties obtained in the whole year (except wages and salaries, the other three items are calculated at 80%), subtract 60,000, then subtract the eligible deduction items, calculate the tax payable according to the comprehensive income tax rate table, and then subtract the tax paid in advance, so as to refund more and make up less.
Legal basis: Article 12 of the Patent Law of People's Republic of China (PRC), where any unit or individual exploits another person's patent, it shall conclude an exploitation license contract with the patentee and pay the patentee the exploitation fee. The licensee has no right to allow any unit or individual other than those stipulated in the contract to exploit the patent.