Legal objective:

It is: Article 6 of the "Implementation Regulations of the Personal Income Tax Law": The scope of various personal incomes stipulated in the Personal Income Tax Law: (4) 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 does not include income from royalties. Article 2 of the "Individual Income Tax Law" The following personal incomes shall be subject to individual income tax: (1) Income from wages and salaries; (2) Income from remuneration for services; (3) Income from author remuneration; (4) Income from royalties; (4) Income from royalties; 5) Income from operations; (6) Income from interest, dividends, bonuses; (7) Income from property leasing; (8) Income from property transfer; (9) Incidental income. When a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; when a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, the personal income tax shall be calculated on a monthly or itemized basis. Calculate personal income tax. Taxpayers who obtain income from Items 5 to 9 of the preceding paragraph shall calculate personal income tax respectively in accordance with the provisions of this Law.