The individual patent was transferred to the company and sold for 2 million. Is it legal to pay taxes?

Non-payment is legal. According to the inquiry of China Travel Service. Personal income tax will not be levied on individuals who invest in enterprises after the evaluation of non-monetary assets. However, when transferring equity, the original value of the property as the deduction value of the transfer income can only be based on the pre-evaluation value, not the evaluation value.