Legal analysis: Trademark royalty is a kind of royalty, which is clearly stipulated in Article 20 of the Implementing Regulations. Refers to the income obtained by enterprises from providing the right to use trademark rights, and the realization of income shall be confirmed according to the date when the users of commodity rights pay the royalties stipulated in the contract. Trademark right is a single legal right, which refers to the non-exclusive right of the registered trademark owner to control his registered trademark according to law and prohibit others from infringing it, including the exclusive right, beneficial right, disposition right, renewal right and prohibition of others' infringement of his registered trademark.

Legal basis: Regulations on the Implementation of the Trademark Law of People's Republic of China (PRC) Article 21 The Trademark Office shall examine the accepted applications for trademark registration in accordance with the relevant provisions of the Trademark Law and these Regulations, preliminarily examine and approve the applications for registration that meet the requirements or use trademarks on some designated commodities, and make an announcement; If some applications for trademark registration of designated commodities do not meet the requirements or some applications for trademark registration of designated commodities do not meet the requirements, the application for trademark registration of designated commodities shall be rejected or rejected, and the applicant shall be notified in writing and the reasons shall be explained.