the transfer of trademarks belongs to the transfer of the right to use intangible assets, and business tax is required. The transfer of the right to use intangible assets is only to transfer part of the right to use it to other units or individuals, and the transferor still retains the ownership of the intangible assets, so it still has the right to use, benefit and dispose of it. The transferee can only obtain the right to use intangible assets, and use them reasonably within the scope stipulated in the contract without the right to transfer them. In the case of transferring the right to use intangible assets, because the transferring enterprise still owns the ownership of intangible assets, the book value of intangible assets is not written off, the income obtained from the transfer is included in other business income, and various expenses related to the transfer are included in other business expenses. The business tax payable on the transfer of the right to use intangible assets belongs to the expenses related to the transfer, so it is included in other business expenses. The relevant accounting treatment is as follows: when the trademark use fee is received at the beginning of each month, the bank deposit is 1, yuan, and the income from other businesses is 1, yuan. At the same time, the payable business tax is calculated (1, yuan? 5%), and make the following accounting treatment: debit: 5 for other business expenses.