Legal analysis: after the reform of the camp, enterprises transfer patented technology, which belongs to intangible assets, and the VAT rate paid is 6%. Personal income tax, patent right, trademark right, copyright, non-patented technology and other franchise income provided by individuals belong to one of the taxable incomes (royalties) listed in Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), and personal income tax shall be paid according to law. The tax calculation method is as follows: if the taxpayer's income does not exceed 4,000 yuan each time, the 800 yuan will be deducted; If it exceeds 4,000 yuan, after deducting 20% expenses, the balance is taxable income, and the applicable tax rate is 20%.
Legal basis: Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 1 Units and individuals selling goods or processing, repairing and repairing services (hereinafter referred to as services), services, intangible assets, real estate and imported goods in People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.