Do I have to pay taxes on the transfer of patent rights?

Tax payment 1, the transfer of patent income needs to pay business tax, 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 from patent transfer income and taxable expenses of patent transfer, 20% personal income tax shall be paid according to the tax item of "royalties". After deducting the relevant taxes and fees paid (business tax, urban construction tax and education surcharge), different incomes will be treated separately: (1), and expenses will be deducted if the income is less than 4,000 yuan. 800 yuan: Taxable income = income -800 yuan (2). If the income exceeds 4,000 yuan, 20% of expenses will be deducted: Taxable income = income * (6,500 yuan.