If it is a general taxpayer, the value-added tax rate is 6% for leasing the right to use the trademark;

if it is a small-scale taxpayer unit, the value-added tax rate is 3% for leasing the right to use trademarks;

Because of the epidemic situation in COVID-19, small-scale taxpayers outside Hubei are renting the right to use trademarks, and the VAT rate is 1%.