The income obtained by a person from providing patent rights, trademark rights, copyrights, non-patented technologies and other franchises is among the taxable income (royalty income) listed in Article 2 of the "Personal Income Tax Law" 1. Individual income tax must be paid in accordance with the law.
The tax calculation method is: if the taxpayer's income does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if the income is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income. The applicable tax rate is 20%.
Any transfer of land use rights, patent rights, non-patented technology, trademark rights, copyrights, goodwill, etc. is taxable income (transfer of intangible assets) stipulated in the tax item and tax rate table in the "Interim Regulations on Business Tax", Business tax must be paid in accordance with the law.
Patent transfer refers to a contract in which the patentee, as the transferor, transfers the ownership or holding rights of his invention patent to the transferee, and the transferee pays the agreed price.