老师这个转让款不需要做任何处理吗？比如交税啥的...

（1）应缴纳资源税＝40000×0.5×6%＝1200（万元）
　　Resource tax payable＝40,000×0.5×6%＝RMB 12,000,000
　　（2）对实际开采年限在15年以上的衰竭期矿山开采的矿产资源，资源税减征30%。
　　应缴纳资源税＝400×5%×（1－30%）＝14（万元）
　　For mineral resources mined in depleted mines with actual mining life of more than 15 years, the resource tax is reduced by 30%.
　　Resource tax payable＝400×5%×（1－30%）＝RMB 140,000
　　（3）纳税人同时销售（包括视同销售）应税原煤和洗选煤的，应当分别核算原煤和洗选煤的销售额；未分别核算或者不能准确提供原煤和洗选煤销售额的，一并视同销售原煤计算缴纳资源税。原煤计税销售额不包括收取的增值税销项税额以及从坑口到车站、码头或购买方指定地点的运输费用。
　　应缴纳资源税＝4000×5%＝200（万元）
　　Taxpayers who sell （including as sales） dutiable raw coal and washed coal at the same time shall calculate the sales volume of raw coal and washed coal separately; if the sales volume of raw coal and washed coal is not accounted for separately or can not be accurately provided, the resource tax shall be calculated and paid as sales of raw coal.
　　Taxed sales of raw coal do not include VAT sales tax and transportation costs from pit entrance to station, wharf or designated location of the purchaser.
　　Resource tax payable＝4000×5%＝RMB 2,000,000
　　（4）向灾区捐赠，属于视同销售，按同类售价计算资源税。
　　应缴纳资源税＝230×70%×5%＝8.05（万元）
　　Donations to disaster－stricken areas are regarded as sales and resources tax is calculated according to the same price.
　　Resource tax payable＝230×70%×5%＝RMB 80,500
　　（5）铁矿石资源税减按40%征收。
　　当月应缴纳铁矿石的资源税＝800×0.07×2×5%×40%＝2.24（万元）
　　Iron ore resources tax is reduced by 40%.
　　Resource tax payable on iron ore in the current month＝800×0.07×2×5%×40%＝RMB 22,400