Intellectual property agency companies should pay taxes in accordance with the "Implementation Rules of the Interim Regulations of the People's Republic of China and the State on Business Tax", and pay taxes in the form of handling fees collected.

The "extra-price expenses" as mentioned in Article 13 and Article 5 of the "Interim Regulations of the People's Republic of China and the State on Business Tax" include handling fees, subsidies, funds, fund-raising fees, and returned profits. , incentive fees, liquidated damages, late payment fees, deferred payment interest, compensation, collections, advances, penalty interest and other extra-price charges of various natures, but does not include government funds or government funds collected on behalf of others that meet the following conditions at the same time. Administrative charges:

(1) Government funds established with the approval of the State Council or the Ministry of Finance, administrative charges established with the approval of the State Council or the provincial people's government and its finance and pricing departments;

(2) When collecting, issue financial bills printed by the financial department at or above the provincial level;

(3) All the money collected will be turned over to the finance department.