What you want to ask is where is the tax payment place for selling the right to use trademarks? Local tax authorities. According to the Individual Income Tax Law of People's Republic of China (PRC), the income obtained by an individual from the right to use a sales trademark shall be taxed at the tax rate of the source of the income. Therefore, the tax payment place of the income from the sale of trademark use rights should be the place where the trademark use rights are sold.