1, the income from patent transfer shall be subject to VAT, urban construction tax and education surcharge according to the tax item of "transfer of intangible assets";
2. At the same time, after deducting relevant taxes and fees, the personal income tax of 20% shall be paid according to the tax item of "income from royalties".
After deducting the relevant taxes and fees paid (business tax, urban construction tax and education surcharge), the income shall be treated separately according to different income situations:
1, less than 4000 yuan, 800 yuan;
Taxable income = income -800 yuan;
2. If the income exceeds 4,000 yuan, 20% of the expenses will be deducted;
Taxable income = income * (1-20%);
3. Taxable amount = taxable income *20%.
legal ground
patent law of the people's republic of china
Article 10 The right to apply for a patent and the patent right may be transferred.
Where a unit or individual in China transfers the right to apply for a patent or the patent right to a foreigner, foreign enterprise or other foreign organization, it shall go through the formalities in accordance with the provisions of relevant laws and administrative regulations.
Where the right to apply for a patent or the patent right is transferred, the parties concerned shall conclude a written contract and register it with the patent administration department of the State Council, which shall make an announcement. The transfer of the right to apply for a patent or the patent right shall take effect from the date of registration. Article 11 After the patent right for invention and utility model is granted, except as otherwise provided in this Law, no unit or individual may exploit the patent without the permission of the patentee, that is, it may not manufacture, use, promise to sell, sell or import the patented product for production and business purposes, nor may it use the patented method and use, promise to sell, sell or import the product directly obtained according to the patented method.
After the design patent is granted, no unit or individual may exploit its patent without the permission of the patentee, that is, it may not manufacture, promise to sell, sell or import its patented product for production and business purposes. Article 12 Any unit or individual that exploits another person's patent shall conclude an exploitation license contract with the patentee and pay the patentee the royalties. The licensee has no right to allow any unit or individual other than those stipulated in the contract to exploit the patent.