Under normal circumstances, 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 authorization fee also needs to pay tax after collecting it, so this tax How is it calculated? Below, in order to help everyone better understand the relevant legal knowledge, the editor has compiled the following content. I hope it will be helpful to you.

How to pay taxes on trademark licensing fees? Trademark licensing fee income falls within the scope of stamp tax collection, and the tax rate is src="/upload/f/201902/13/165713250.jpg"/gt;? The taxable objects of stamp tax It is a voucher for taxation listed in the regulations. Those not listed will not be taxed. There are five major categories of taxable vouchers: (1) 10 types of contracts, namely: 1. Purchase and sale contracts, including: supply, pre-purchase, procurement, purchase and sale combination and cooperation, adjustment, compensation, barter and other contracts. 2. Processing contract, including processing, custom-made, repair, repair, printing, advertising, surveying, testing, etc. contracts. 3. Construction project survey and design contracts, including survey and design contracts. 4. Construction and installation project contract contracts, including construction and installation project contract contracts. 5. Property lease contracts, including houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc. 6. Cargo transportation contracts, including civil aviation, railway transportation, maritime transportation, inland water transportation, road transportation and combined transport contracts. 7. Warehousing and custody contracts, including warehousing and custody contracts. 8. Loan contracts, including loan contracts signed by banks and other financial organizations and borrowers (excluding inter-bank lending). 9. Property insurance contract, including property, liability, guarantee, credit, etc. 10. Technology contracts, including technology development, transfer, consulting, services, etc. (2) Property rights transfer documents, including transfer documents of property ownership and copyright, exclusive rights to trademarks, patent rights, rights to use proprietary technology, etc. (1) Business account books, including various account books established by units and individuals engaged in production and business activities. (2) Rights and licenses, including house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, and land use certificates. (Excluding rural collective land contract management right certificates) (3) Other tax certificates determined by the Ministry of Finance. The above content is the relevant answer. Under normal circumstances, if we transfer the trademark to another person for use, we will charge an authorization fee. The tax on the authorization fee should be stamp tax. The stamp tax rate is . During the transfer process, a contract needs to be signed.