Legal analysis: If personal tax should be paid according to the franchise fee, the transfer of copyright is not considered property income. Income from royalties: Income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises.

Legal basis: Article 6 of the "Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China" stipulates that the scope of various personal incomes stipulated in the Individual Income Tax Law:

(1 ) Income from labor remuneration refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, calligraphy and painting, engraving, film and television, and recording , videos, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services.

(2) Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc.

(3) Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained from providing the right to use copyrights , excluding royalties.