Individual income tax is levied on the income from the transfer of trademarks by natural persons according to the royalties in the comprehensive income. If the same item is paid in installments, each installment is added up to calculate and pay as one income (annual income and salary income, Income from labor remuneration and author remuneration are combined to calculate personal income tax); annual tax payable = income from royalties * 80 - (basic deduction of 60,000 yuan for special deductions (three insurances and one fund) special additional deductions (children's education, continuing education, serious illness) Medical care, first home loan interest, housing rent, support for the elderly)) * Applicable tax rate - quick calculation of deductions, including special additional deductions for first home loan interest and housing rent. The couple can choose one of the two