Legal analysis: According to the relevant policies of the "business tax to value-added tax" pilot, taxable services for the replacement of business tax with value-added tax include trademark copyright (royalty) transfer services, intellectual property services and other services. Among them, trademark copyright transfer services include trademark use right transfer services. Therefore, the applicable VAT rate for royalties belonging to the modern service industry is 6%.

Legal basis: "Personal Income Tax Law of the People's Republic of China" Article 3 Personal income tax rate:

(1) Comprehensive income, applicable to 3% to 100% An excess progressive tax rate of 45% (attached to the tax rate table);

(2) Business income is subject to an excess progressive tax rate of 5% to 35% (attached to the tax rate table) );

(3) Interest, dividends, bonus income, income from property leasing, income from property transfer and incidental income are subject to a proportional tax rate of 20%.