Legal subjectivity:
Personal income tax is required for the transfer of patented technology. According to relevant laws and regulations, personal income such as wages, salaries, labor remuneration, property transfer income, interest, dividends, bonus income and other personal income must be paid personal income tax in accordance with the law. The law is objective:
Article 2 of the "Individual Income Tax Law of the People's Republic of China" The following personal income shall be subject to personal income tax: (1) Income from wages and salaries; (2) Income from remuneration for labor services ; (3) Income from royalties; (4) Income from royalties; (5) Income from operations; (6) Income from interest, dividends, and bonuses; (7) Income from property leasing; (8) Income from property transfer; (9) Incidental income. When a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; when a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, the personal income tax shall be calculated on a monthly or itemized basis. Calculate personal income tax. When taxpayers obtain income from Items 5 to 9 of the preceding paragraph, their personal income tax shall be calculated separately in accordance with the provisions of this Law.