Brand usage fees are subject to consumption tax.

Why do brand royalties need to pay consumption tax?

According to the "Notice of the State Administration of Taxation on Consumption Tax Policies for Alcohol Products" (Guoshuifa [2002] No. 109), the taxation of brand royalties is stipulated as follows: Liquor production enterprises charge commercial sales units The "brand use" fee is collected from the purchaser with the sale of taxable liquor and is an integral part of the sales price of taxable liquor. Therefore, no matter what method or name the enterprise adopts to collect the price, it should Consumption tax is included in the sales of liquor.

Introduction to brand usage fees

Brand usage fees refer to the fees that franchisees need to pay to the brand holder in accordance with the agreed contract for using the brand. Generally speaking, franchisees Fees are time-limited and non-refundable after the contract expires.

How to pay the brand usage fee

How to deliver the brand usage fee: Generally, it will be delivered in accordance with the time, location, term, currency and other contents specified in the trademark license contract. Can. According to relevant legal provisions, a trademark registrant can license others to use its registered trademark by signing a trademark license contract. And agree on the corresponding usage fees.