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) is less than 4,000 yuan, and expenses are deducted. 800 yuan: taxable income -800 yuan (2) If the net profit and loss of patent right transfer is included in the income of more than 4,000 yuan, 20% expenses are deducted: taxable income (1-20%)(3) taxable income is 20%.
Legal basis: Article 98 of the Detailed Rules for the Implementation of the Patent Law of People's Republic of China (PRC) stipulates that before the expiration of the previous year, the annual fee for the year after which the patent right is granted shall be paid. If the patentee fails to pay or fails to pay in full, the patent administration department of the State Council shall notify the patentee to pay the annual fee within 6 months from the date of expiration, and pay the late fee at the same time; The amount of the late payment fee is calculated by adding 5% of the full annual fee of the current year for every 1 month that exceeds the prescribed payment time; If it is not paid at the expiration of the time limit, the patent right shall be terminated from the date when the annual fee should be paid.