Legal analysis: The tax rate for trademark use rights is 25%. In an intellectual property transfer transaction, the Chinese resident enterprise as the transferor needs to include the transfer income as taxable income and pay corporate income tax. The statutory tax rate is 25%. The transferor of a non-resident enterprise in China without a permanent establishment shall pay withholding income tax on its transfer income. The tax rate is usually 10%. If the relevant tax agreement stipulates a more favorable tax rate, the provisions of the tax agreement will be applied first.

Legal basis: "Provisional Regulations of the People's Republic of China on Business Tax" Article 1 Units and entities that provide services specified in these regulations, transfer intangible assets or sell real estate within the territory of the People's Republic of China and the State Individuals, who are taxpayers of business tax, shall pay business tax in accordance with these regulations.