What is the tax rate for patent transfer?

Patent transfer belongs to "transfer of intangible assets", and the business tax rate is 5%. The income tax paid is as follows: 1. The business tax is 5% of the turnover; Turnover * tax rate = business tax 2. Urban construction tax is 7% (city), 5% (county town, established town) and 1% (rural area) of business tax; Business tax * tax rate = urban construction tax 3. Education surcharge is 3% of business tax; Business tax * tax rate = education surcharge 4. Stamp duty is 3/ 1, based on sales; Sales amount (contract amount) *3/ 1, = stamp duty 5. Income tax: 1) Personal income tax paid by individuals with economic nature is generally levied at a fixed rate, and the tax rate is about 2% (which varies from place to place). 2) The economic nature is the corporate income tax paid by the company. See if your company is a new enterprise (a newly established enterprise from scratch after January 1, 22, and has nothing to do with existing related enterprises in terms of capital and personnel before, and vice versa). The enterprise income tax of the new enterprise is paid in the national tax; The enterprise income tax of old enterprises is paid in local tax. There are two ways to collect enterprise income tax: audit collection and verification collection; Income tax is a management method that is paid in advance on a monthly or quarterly basis and settled at the end of the year. A. Calculation formula of audit collection: enterprise income tax payable this month (quarter) = accumulated profit of this year *25%- income tax paid in the previous month (quarter) of this year. B, the approved collection calculation formula: corporate income tax payable this month (quarter) = sales revenue this month (quarter) * taxable income rate *25%.