Legal analysis: The trademark license fee rate is 3% for small scales and 6% for general taxpayers. If we have a trademark, we can allow others to use our trademark, but we need to pay a part of the authorization fee. , our licensing fee still needs to be taxed after it is collected, so what is the tax rate for the trademark license fee? Trademark license fee tax rate Trademark license fee tax rate: 1. Calculated based on the percentage of product selling price, usually 1%-5%; 2. Calculated based on product profit margin; 3. Calculated based on a certain amount negotiated by both parties. As an important intangible property of the trademark owner, a trademark can generally be used by oneself and licensed to others for use.
Legal basis: "Provisional Regulations of the People's Republic of China on Value-Added Tax" Article 1 Sales of goods or processing, repair and repair services (hereinafter referred to as labor services) within the territory of the People's Republic of China, sales Units and individuals that provide services, intangible assets, real estate, and imported goods are VAT taxpayers and must pay VAT in accordance with these Regulations.