1. Pay value-added tax, urban construction tax and education surcharge according to the tax items of intangible assets transfer;
2. Pay 20% personal income tax according to the tax items of royalties.
After deducting the relevant taxes and fees paid (business tax, urban construction tax and education surcharge), different incomes should be treated separately:
(1) Less than 4,000 yuan, expenses will be deducted. 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%.
legal ground
patent law
Article 10
The right to apply for a patent and the patent right can be transferred. Where a unit or individual in China transfers the right to apply for a patent or the patent right to a foreigner, foreign enterprise or other foreign organization, it shall go through the formalities in accordance with the provisions of relevant laws and administrative regulations. Where the right to apply for a patent or the patent right is transferred, the parties concerned shall conclude a written contract and register it with the patent administration department of the State Council, which shall make an announcement. The transfer of the right to apply for a patent or the patent right shall take effect from the date of registration.