1. According to the "Implementation Regulations of the Individual Income Tax Law of the People's Republic of China" (National Decree No. 707), Article 6, Paragraph 4: "Income from royalties refers to income provided by individuals. Income from the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; income from providing the right to use copyrights does not include income from royalties. ”

2. According to the "National Taxation". Article 8 of the Announcement of the State Administration of Taxation on the Issuance of the "Measures for the Administration of Individual Income Tax Withholding and Declaration (Trial)" (State Administration of Taxation Announcement No. 61 of 2018) stipulates: "Withholding agents pay income from labor remuneration, author remuneration, When royalties are received, taxes shall be withheld and paid in advance on a per-time or monthly basis in accordance with the following methods:

Income from labor remuneration, author's remuneration, and royalties shall be calculated as the balance after deducting expenses from the income. is the amount of income; among them, the amount of income from author remuneration is calculated at a discount of 70%.

Deduction of expenses: when withholding taxes, income from labor remuneration, income from author remuneration, and royalties. If the income does not exceed 4,000 yuan per time, the deduction fee shall be calculated as 800 yuan; if the income exceeds 4,000 yuan per time, the deduction fee shall be calculated as 20% of the income.

Taxable income: Income from remuneration for services, income from royalties, and income from royalties. The amount of taxable income withheld in advance is the amount of each income, and the amount of tax that should be withheld and prepaid is calculated. The personal income tax withholding rate table applies to income from remuneration for services. 2. (See attachment). A 20% withholding rate is applicable to income from author remuneration and royalties.

When individual residents handle annual comprehensive income settlement, they shall calculate labor remuneration in accordance with the law. The amount of income, royalties, and royalties shall be incorporated into the annual comprehensive income to calculate the tax payable, and any excess tax will be refunded. ”

Therefore, the transfer of trademark ownership by a natural person is a royalty. For income, the balance of income after deducting expenses shall be the amount of income, and the tax shall be calculated at a withholding rate of 20%. When handling the annual settlement of comprehensive income, the amount of income from labor remuneration, author remuneration, and royalties should be calculated in accordance with the law and incorporated into the annual comprehensive income to calculate the tax payable, and any excess tax will be refunded or paid.