According to the tax law:
Royalty income refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; Income from providing the right to use a copyright does not include income from royalties.
Income from royalties is the income obtained from one license to use a franchise as one time, and the balance after deducting prescribed fees from a fixed amount or a fixed rate is the taxable income. If the income does not exceed 4,000 yuan each time, a fixed amount of 800 yuan will be deducted; if the income is more than 4,000 yuan, a fixed rate of 20% of the expenses will be deducted. Royalty income is subject to a proportional tax rate of 20%.
Personal income tax payable = taxable income × applicable tax rate.
For example, if the income is 5,000 yuan, the personal income tax payable = (5000-5000×20%) × 20%=800 yuan.