Calculation of patent transfer tax The provisions of patent transfer tax are as follows:
1, business tax, urban construction tax and education surcharge shall be paid 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, expenses deducted from 800 yuan: taxable income = income -800 yuan.
2. If the income exceeds 4,000 yuan, 20% of expenses will be deducted: taxable income = income *( 1-20%).
3. Taxable amount = taxable income *20%.
We haven't heard of the preferential policy of patent licensing fees for high-tech enterprises.