Brand usage fees include VAT.

Brand usage fees, as extra-price expenses, include VAT, so they should be converted into tax-exclusive income when calculating VAT output tax and consumption tax. The trademark license fee rate is 3 for small-scale taxpayers 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. We also need to pay tax after collecting the authorization fee. , Trademark license fee tax rate: Trademark license fee tax rate: calculated based on the percentage of the product selling price, usually 1%-5%; calculated based on the product profit rate; calculated based on a certain amount determined by both parties through negotiation. As an important intangible property of the trademark owner, a trademark can generally be used by oneself and licensed to others for use.

The characteristics of value-added tax are:

1. The value-added amount is the tax object. From the perspective of tax objects, no matter how different the statutory value-added amounts of various countries are, the value-added tax is levied on the value-added amount rather than the full amount of sales;

2. Implement universal taxation. Whether viewed from a horizontal or vertical perspective, there is a broad tax base. From the perspective of the horizontal relationship of production and operation, regardless of industrial, commercial or labor service activities, as long as there is value-added income, taxes must be paid; from the perspective of the vertical relationship of production and operation, no matter how many production and operation links each good goes through, it must be processed according to each link. The value-added amount incurred will be taxed one by one;

3. Implement multi-link taxation. From the perspective of tax payment, VAT implements multi-link taxation, that is, taxation is levied on each business link such as production, wholesale, retail, labor service provision, and import, rather than only taxing on one link.

To sum up, value-added tax is a turnover tax, and the difference between the output tax and input tax is the value-added tax payable. Value-added tax is an extra-price tax. In accounting, output tax and input tax have nothing to do with costs and expenses. The withdrawal of output tax and input tax deduction are accounted for in the "Taxes Payable - Value-Added Tax Payable" account, which is related to finance. Expenses are irrelevant and are not reflected in the income statement.

Legal basis:

Article 1 of the "Provisional Regulations of the People's Republic of China on Value-Added Tax"

Sales within the territory of the People's Republic of China Units and individuals that sell goods or processing, repair and repair services (hereinafter referred to as services), sell services, intangible assets, real estate, and imported goods are VAT taxpayers and must pay VAT in accordance with these regulations.

Article 3

Taxpayers who concurrently operate consumer goods subject to consumption tax at different tax rates (hereinafter referred to as taxable consumer goods) shall separately account for the sales volume, sales volume and sales of taxable consumer goods at different tax rates. Quantity; if sales volume and sales quantity are not calculated separately, or taxable consumer goods with different tax rates are sold as a complete set of consumer goods, the higher tax rate will apply