After-tax deduction of excess income of trademark assets. Trademark royalties cannot be deducted before tax. Trademark royalty is a kind of royalty. The law clearly stipulates that royalties paid between internal business organizations of an enterprise shall not be deducted before tax. Trademark is a special legal term. Trademark is a sign used to identify and distinguish the source of goods or services. Any sign that can distinguish the goods of natural persons, legal persons or other organizations from the goods of others, including words, graphics, letters, numbers, three-dimensional signs, color combinations and sounds, and the combination of the above elements, can apply for registration as a trademark. A brand or a part of a brand is called a "trademark" after it is registered by the relevant government departments according to law. Trademarks are protected by law, and registrants enjoy exclusive rights. Famous trademarks in the international market are often registered in many countries.