The transfer of patent right should belong to the income from the transfer of intangible assets.
Hand in:
Business tax: 50 * 5% = 25,000 yuan.
Urban maintenance and construction tax: 2.5 * 7% = 0. 1.75 million yuan.
Education surcharge: 2.5*3%=0.075 million yuan.
Personal income tax: (50-2.5-0.175-0.075) * 20% = 94,500 yuan.
If there are local education surcharges, they should also be deducted.