For enterprises, according to the Accounting Standards for Business EnterprisesNo. 1-Article 2 of the Accounting Standards for Business Enterprises. 14- income, income refers to the total inflow of economic benefits formed by enterprises in their daily activities, which will lead to the increase of owners' equity, regardless of the capital invested by owners. The income involved in these Standards includes the income from selling goods, providing services and transferring the right to use assets. Transferring the right to use a trademark belongs to "transferring the right to use assets" and conforms to the definition of income. Other business income refers to the inflow of economic benefits formed by daily activities such as selling goods, providing labor services and transferring the right to use assets other than the main business income of an enterprise. Therefore, the transfer of trademark use rights is included in other business income.
For individuals, the income from the transfer of trademark use rights belongs to royalties and needs to pay personal income tax.
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