Legal analysis: General taxpayers’ trademark rights belong to cultural and creative services, and the value-added tax rate is 6. The transfer of ownership or use rights of intangible assets, including the transfer of land use rights and the transfer of natural resource use rights, shall be levied according to 11.

Legal basis: "Provisional Regulations of the People's Republic of China on Value-Added Tax" Article 1 Sales of goods or processing, repair and repair services (hereinafter referred to as labor services) within the territory of the People's Republic of China, sales Units and individuals that provide services, intangible assets, real estate, and imported goods are VAT taxpayers and must pay VAT in accordance with these Regulations.