The seller pays income tax.
When purchasing patent rights, the purchaser incurs expenses and does not need to pay corporate income tax. The seller needs to calculate and pay income tax.
When an individual invests in non-monetary assets, the transfer of the non-monetary assets and the investment occur at the same time. For individuals' income from the transfer of non-monetary assets, personal income tax shall be calculated and paid according to the income items from property transfer in accordance with the law.