Included in the management fee. If the expenses are less and included in the management expenses, the entries are as follows: management expenses, trademark registration fees, taxes payable, VAT input tax, and bank cash deposits; If the expenses are large and included in intangible assets, intangible assets, taxes payable, input value-added tax, and cash deposits in banks.

The meaning of trademark registration fee

China's trademark registration fees are set by the State Administration for Industry and Commerce according to the provisions of relevant state departments. Where a trademark applicant applies for registration, he shall pay the application fee, examination fee, trademark registration fee, stamp duty and other fees. After receiving the trademark registration fee and stamp duty fee paid by the trademark applicant, the Trademark Office shall issue a trademark registration certificate to the trademark applicant and issue an invoice according to the trademark registration fee.

Any money paid by the trademark agent shall be paid uniformly by the Trademark Office to the account of the trademark agency. An application for trademark registration shall pay the registration fee for accepting the trademark in accordance with the regulations, and each application shall be accompanied by proof of payment of the application fee. When applying for trademark registration or handling other trademark matters, fees shall be paid in accordance with regulations. The Trademark Office will not accept the application until it receives the application documents and trademark fees, otherwise it will not accept it.