The tax planning of royalties is of great significance to those engaged in high-tech research, invention and creation. Therefore, in the long run, royalties should be planned in an all-round way. Royalties refer to the income obtained by individuals providing franchise rights such as patents, trademarks, copyrights and non-patented technologies. Tax planning in this respect is of great significance to people engaged in high-tech research and invention. For example, a scientific researcher invented a new technology and obtained a national patent, which belongs to an individual. If it is a simple transfer, the transfer income is 800,000 yuan; If the patent is converted into stock investment, so that it has the same price of equity, the dividend income can be 80 thousand yuan that year. Which way should researchers take? Option 1: Simple patent transfer. First of all, according to the relevant laws and regulations on business tax, business tax should be paid for the transfer of patent ownership and intangible assets at a tax rate of 5%, and the business tax payable is 80×5%=4 (ten thousand yuan). Therefore, after paying the business tax, the actual income of this person is: 80-4=76 (ten thousand yuan). Urban construction tax and education surcharge should be levied according to business tax, but they are ignored here because the amount is small. Secondly, according to the relevant provisions of the Individual Income Tax Law, personal income tax should be paid for the transfer of patent royalties. Income from royalties refers to the taxable income after deducting the prescribed expenses from the income, quota or quota that an individual obtains each time. Because this person's one-time income has exceeded 4,000 yuan, 20% expenses should be deducted, so the personal income tax payable is: 76× (1-20% )× 20% =12.16 (ten thousand yuan). The actual income from paying individual income tax is: 76- 12. 16=63.84 (ten thousand yuan). Adding up the two taxes, the person paid 16 16000 yuan (4+ 12 16), and the actual income was 638400 yuan. Option 2: convert the patent into shares and own shares. First, in accordance with the relevant provisions of the business tax, invest in shares with intangible assets, participate in the profit distribution of investors, share the investment risks, and do not levy business tax. Because researchers convert patents into shares and own the company's equity, the income realized by equity is uncertain and risky, which belongs to intangible assets investment and is exempt from business tax. Therefore, researchers do not have to bear the business tax of 40 thousand yuan. Secondly, according to the individual income tax law, dividends and bonus income obtained by owning equity are paid at a proportional tax rate of 20%. Then, the personal income tax payable in that year: 8×20%= 1.6 (ten thousand yuan). After-tax income: 8- 1.6=6.4 (ten thousand yuan). Through patent investment, only 6.5438+0.6 million yuan was paid in that year. If you can get dividend income of 80,000 yuan every year, you can recover all the transfer income and get shares of 800,000 yuan after operating 10 years. Advantages and disadvantages analysis The advantages and disadvantages of both schemes are obvious. Option one, there is no risk. After paying taxes, you can actually have personal income. But it is a one-time income, the tax burden is too heavy, and the income is fixed, and there is no hope of appreciation. Although scheme 2 pays less taxes and has the possibility of appreciation, it also has risks and uncertainties. If you want this patent to bring long-term benefits, or if you want researchers to change their working environment in order to maximize their personal value, it is better to choose investment and operation. There are two kinds of investment management here: one is partnership, one party provides patented technology, and the other party provides funds to establish joint-stock enterprises. As long as the two parties agree in advance on the proportion of patent rights in the shares of the enterprise, they can distribute profits according to the number of shares they own. For example, in the second scheme of this case, the patent right is converted into shares of 800,000 yuan, so this 800,000 yuan will be allocated to the product cost during the operation period and recovered through product sales. So for the researcher, he only needs to bear the tax on investment dividends, and the stock does not need to bear the tax before transfer. In this way, you can also get the profits of the enterprise or the proceeds of the rights issue. The tax burden here is limited. Therefore, it is lighter to obtain both patent income and operating income through patents than to simply transfer patents. The other is personal investment in factory management. This way is to earn income by selling products after investing in the factory. Since most newly established enterprises can enjoy certain tax reduction and exemption, and the patent right has not been transferred, there is no need to pay tax separately on the patent in the income obtained. Therefore, the tax burden is only turnover tax, enterprise income tax, payroll tax and so on. Comparing the income with the tax burden is bound to be better than the personal income tax paid by the pure patent transfer. In addition, it should be noted that the patent right should be the exclusive right granted by the competent authorities of the state to the patent applicant or his successor to exploit his invention and creation within a certain period of time. To sum up, the tax planning of royalty income should take a long-term view and plan in all directions.