Legal analysis: The so-called amortization of trademarks refers to the accounting treatment of a trademark as an intangible asset that needs to allocate the acquisition cost each year. As for the amortization period of intangible assets, if the contract has a stipulated number of years, it will be amortized according to the number of years stipulated in the contract. If there is no contract stipulation, it will be amortized according to a period of not less than 10 years. Therefore, the amortization period of trademark rights must be agreed upon, and if there is no agreement, the amortization period cannot be less than ten years.

Legal basis: Article 67 of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China" The amortization expenses of intangible assets calculated according to the straight-line method are allowed to be deducted. The amortization period of intangible assets shall not be less than 10 years. As an investment or transferred intangible asset, if the useful life is stipulated in relevant laws or contracts, it may be amortized in installments according to the prescribed or agreed useful life. Expenditures for outsourced goodwill are allowed to be deducted when the entire enterprise is transferred or liquidated.