Royalty belongs to import link tax, including value-added tax, consumption tax, customs duty and urban maintenance and construction tax. VAT and consumption tax are the most important taxes. According to the different standards and calculation methods of royalties, the tax rates of value-added tax and consumption tax are also different, which may correspond to different tax amounts. Tariffs are calculated according to the tariff code of imported goods and countries and regions. Generally speaking, the tariff rate is calculated according to the actual price of goods. Urban maintenance and construction tax is calculated according to the relevant policies and regulations of the tax authorities, and the specific tax rate and calculation method will vary from region to region. Generally speaking, royalties belong to import link tax and need to be calculated and paid in accordance with relevant policies and regulations.