Legal analysis: Patent rights are property rights. Patent transfer means that the patentee, as the transferor, transfers the ownership or holding rights of his invention patent to the transferee, and the transferee pays the agreed price. the contract entered into. A party who obtains a patent right through a patent transfer contract becomes a new legal patentee and can also enter into a patent transfer contract or patent implementation licensing contract with others, including the transfer of patent application rights. Here we must distinguish between patent transfer and licensed patent. Licensed patent is to transfer part of the right to use the patent to others. What the patentee disposes of the patent right in the licensing contract is the right to use rather than the ownership. When transferring the patent right, the patent right What people dispose of is ownership. Therefore, income from the transfer of patent rights is property income.
Legal basis: "Personal Income Tax Law of the People's Republic of China" Article 2 The following personal income shall be subject to personal income tax:
(1) Wage and salary income ;
(2) Income from labor remuneration;
(3) Income from author remuneration;
(4) Income from royalties;
(5) Income from operations;
(6) Income from interest, dividends, bonuses;
(7) Income from property leasing;
(8) Transfer of property Income;
(9) Accidental income.
If a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; if a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, Personal income tax is calculated on a monthly or itemized basis. Taxpayers who obtain income from Items 5 to 9 of the preceding paragraph shall calculate personal income tax respectively in accordance with the provisions of this Law.