1. According to the "Notice of the Ministry of Finance and the State Administration of Taxation on launching a pilot program in Shanghai to replace business tax with value-added tax in the transportation industry and some modern service industries" (Caishui [2011] No. 111), the taxable "Explanation on Service Scope" stipulates: "2. Some modern service industries... (3) Cultural and creative services. Cultural and creative services include design services, trademark copyright transfer services, intellectual property services, advertising services and conference and exhibition services. ...2. Trademark copyright transfer services refer to the business activities of transferring trademarks, goodwill and copyrights." 2. According to the "Notice of the Ministry of Finance and the State Administration of Taxation on launching a pilot program for replacing business tax with value-added tax in the transportation industry and some modern service industries in Shanghai." (Finance and Taxation (2011) No. 111) Annex 1 "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax in the Transportation Industry and Some Modern Service Industries" stipulates: "Article 6: Units outside the People's Republic of China (hereinafter referred to as "overseas") or If an individual provides taxable services within the country and does not have an operating institution within the country, his agent shall be the VAT withholding agent; if there is no agent within the country, the recipient shall be the VAT withholding agent... Tenth. Article 7 If an overseas unit or individual provides taxable services within the country and does not have an operating institution within the country, the withholding agent shall calculate the amount of tax to be withheld according to the following formula: The amount of tax to be withheld = the price paid by the recipient ÷ (1 tax rate) × tax rate" 3. According to the "Notice of the Ministry of Finance and the State Administration of Taxation on launching a pilot program in Shanghai to replace business tax with value-added tax in the transportation industry and some modern service industries" (Finance and Taxation (2011) No. 111) Annex 2 "Transportation Industry and Some Modern Service Industries" "Regulations on Matters Relevant to the Pilot Program of Replacing Business Tax with Value-Added Tax in the Modern Service Industry" stipulates: "3. Relevant policies for original VAT taxpayers (referring to taxpayers who paid VAT in accordance with the "Interim Regulations of the People's Republic of China on Value-Added Tax") (1) Input tax... 3. If the original VAT general taxpayer in the pilot area accepts taxable services provided by overseas entities or individuals and is required to withhold VAT in accordance with regulations, the input tax allowed to be deducted from the output tax is The above-mentioned taxpayers can deduct the value-added tax stated on the General Payment Statement of the People's Republic of China and the State Taxation Bureau (hereinafter referred to as the General Payment Statement) obtained from the tax authorities or agents. For input tax, a written contract, payment certificate and statement or invoice from the overseas unit must be provided. Otherwise, the input tax shall not be deducted from the output tax. Therefore, your company's purchase of trademark use rights from overseas companies is a trademark copyright. Transfer services fall within the scope of replacing business tax with value-added tax. Value-added tax should be withheld and paid according to the trademark copyright transfer service. If value-added tax should be withheld in accordance with regulations, the input tax allowed to be deducted from the output tax shall be the General Payment Statement of the People's Republic of China and the State Taxation Administration (hereinafter referred to as the General Tax Payment Form) obtained from the tax authority or agent for the payment of tax. The amount of VAT stated on the payment slip).