Under what circumstances do individuals transfer patents without paying taxes?

According to the relevant provisions of the individual income tax law, if the income from the transfer of patent use rights and royalties does not exceed 4,000 yuan each time, the fee will be deducted from 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

1. The transfer of patent income needs to pay 5% business tax, 05% 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 4,000 yuan, after deducting expenses 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%

Therefore, individuals have to pay taxes when transferring patents.