Legal analysis: Taxpayers need to pay value-added tax when transferring trademark rights. At the same time, if the price of taxable services provided by a taxpayer is obviously too low or too high and does not have a reasonable commercial purpose, the tax authorities have the right to determine the sales amount in accordance with the provisions of the above documents.

Legal basis: "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax"

Article 41 If a taxpayer is engaged in both tax exemption and tax reduction projects, the tax exemption and tax reduction shall be calculated separately If the sales volume of the project is not calculated separately, no tax exemption or tax reduction shall be allowed.

Article 42 If a taxpayer engages in taxable behavior and after issuing a special value-added tax invoice, if there is an invoice error or sales discount, suspension, refund, etc., the taxpayer shall issue a special value-added tax invoice in accordance with the regulations of the State Administration of Taxation. Special red letter VAT invoice; if a special red letter VAT invoice is not issued in accordance with regulations, the output tax or sales amount shall not be deducted in accordance with the provisions of Articles 32 and 36 of these Measures.