The following is to say that the newly transferred patent should be taxed, please refer to it. The tax policies involved in patent transfer income are as follows: 1. Personal income tax. The income obtained by individuals from providing patents, trademarks, copyrights, non-patented technologies and other franchises belongs to one of the taxable income (royalties) listed in Article 2 of the Individual Income Tax Law, and personal income tax shall be paid according to law. The tax calculation method is: if the taxpayer's income does not exceed 4, yuan each time, the 8 yuan will be deducted; If it is more than 4, yuan, 2% of the expenses shall be deducted, and the balance shall be taxable income. The applicable tax rate is 2%. 2. Business tax. Where the transfer of land use right, patent right, non-patented technology, trademark right, copyright, goodwill, etc. belongs to taxable income (transfer of intangible assets) stipulated in the tax items and rates table in the Provisional Regulations on Business Tax, business tax shall be paid according to law. The tax calculation method is: take all the income obtained from the transfer of intangible assets as the tax basis and calculate and collect at the tax rate of 5%. Legal objectivity:

Article 2 of the Provisional Regulations of the People's Republic of China on Value-added Tax: (1) Taxpayers selling goods, labor services, tangible movable property leasing services or imported goods, unless otherwise stipulated in Items 2, 4 and 5 of this article, the tax rate is 17%. (2) Taxpayers selling transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate, transferring land use rights, selling or importing the following goods, the tax rate is 11%. (3) Unless otherwise stipulated in Items 1, 2 and 5 of this Article, the tax rate for taxpayers selling services and intangible assets is 6%. (4) Taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council. (five) domestic units and individuals cross-border sales of services and intangible assets within the scope prescribed by the State Council, and the tax rate is zero. Provisional Regulations of the People's Republic of China on Value-added Tax Article 3 Taxpayers engaged in projects with different tax rates shall separately account for the sales of projects with different tax rates; If the sales amount is not accounted for separately, the higher tax rate shall apply.