How to pay tax on income from trademark transfer, and what is the tax rate?

Trademarks are intangible assets. According to the relevant provisions of the Trademark Law, the transfer of the right to use a trademark must go through the corresponding procedures at the Trademark Office. If the right to use a trademark is transferred, taxes must be paid in accordance with the law. So how should the income from trademark transfer be taxed, and what is the tax rate?

First of all, let's take you through the procedures for transferring the right to use a trademark:

Step 1: Both parties to the trademark transfer sign a "Trademark Transfer Contract/Agreement."

Step 2: The trademark holder applies for trademark notarization and obtains the "Trademark Declaration Notarization Certificate".

Step 3: Submit the prepared materials and notarial certificate to the Trademark Office and pay the transfer fee.

Step 4: The Trademark Office issues a letter of acceptance and begins review.

Step 5: The Trademark Office publishes an announcement and issues a "Certificate of Approval of Transfer of Registered Trademark".

How to pay tax on income from trademark transfer, and what is the tax rate? According to different trademark transfer entities, the relevant taxes that may need to be paid on trademark transfer are as follows:

Value-added tax

Value-added tax refers to the value-added amount generated during the circulation of goods or services. A turnover tax levied on the basis of tax. The scope of taxation under the VAT regulations includes cultural and creative services, trademark and copyright transfer services (referring to the business activities of transferring trademarks, goodwill and copyrights.). Therefore, VAT must be paid when handling trademark transfers, and the tax rate is 6% -10%.

Enterprise income tax

Enterprise income tax is a tax levied on the production and operation income and other income of domestic enterprises and business units in China. Including income from the transfer of property, and trademarks are intangible assets of the enterprise. Therefore, enterprises transferring trademarks should pay corporate income tax.

Stamp duty

Stamp duty is a tax levied on the act of receiving legally binding documents in economic activities. According to the provisions of the "Interim Regulations on Stamp Duty", both entities and individuals who sign a trademark transfer contract must pay stamp tax, that is, both parties need to pay stamp tax, and the tax rate is approximately 0.03%-0.05% of the contract amount.

Individual income tax

According to the provisions of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China", the income obtained by individuals from providing the right to use trademark rights shall be treated as royalties. Project tax calculation. Therefore, if the trademark transferor or trademark licensor is an individual, personal income tax should also be paid.

The above is the relevant content about how to pay taxes on income from trademark transfer and what the trademark transfer tax rate is. I hope it will be helpful to everyone. Intellectual Property provides trademark transfer services and is the largest trademark transfer platform on the Trademark Trading Network. Purchasing trademarks saves time on trademark registration and buying and selling trademarks is easy.