the right to use a trademark has general value and additional value. 1. The general value of the right to use a trademark and the value of the trademark itself. The right to use any newly registered trademark is valuable. Because, to use a trademark exclusively on a product or service, you must go through the registration process, which requires payment of funds. That is to say, you must first pay a certain price to get such a right, and this price reflects the value of this right. This value is called the general value of trademark use right.
2. The added value of the right to use a trademark refers to the part of the value related to the products and services identified by the trademark that exceeds the general value. The added value of the use value of a trademark does not exist once it is registered, but it is gradually produced with the improvement of the quality of the products or services identified by the trademark during the use of the trademark. The formation process of the added value of the right to use a trademark is: ordinary products or services, functional trademarks, style trademarks, potential trademarks.
legal basis: article 14 of the pilot implementation measures for changing business tax to value-added tax shall be regarded as selling services, intangible assets or real estate: (1) units or individual industrial and commercial households provide services to other units or individuals free of charge, except for public welfare undertakings or the public. (2) A unit or individual transfers intangible assets or immovable property to other units or individuals free of charge, unless it is used for public welfare undertakings or for the public. (3) Other circumstances stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.