The income obtained by individuals from providing patents, trademarks, copyrights, non-patented technologies and other concessions belongs to one of the taxable income (royalties) listed in Article 2 of the Individual Income Tax Law, and individual income tax is paid according to law.

The tax calculation method is: if the taxpayer's income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. The applicable tax rate is 20%.