Trademark usage fee is one of the royalties. The law has a clear definition. It refers to the income obtained by the enterprise from providing the right to use the trademark right. It should be paid according to the contract stipulated in the contract by the user of the commodity right. Revenue is recognized on the date the fee is charged. Trademark right is a single statutory right, also known as trademark right, which refers to the non-other right of the owner of a legally registered trademark to control its registered trademark and prohibit others from infringing upon it, including the trademark owner's exclusive right to use and profit from its registered trademark. , the right of disposal, the right of renewal and the right to prohibit infringement by others, etc.

Royalties paid between business units within an enterprise shall not be deducted before tax. Since the Enterprise Income Tax Law adopts corporate income tax, enterprise branches are part of the enterprise's head office and are not an independent entity. They cannot become independent corporate income tax taxpayers. They should be consolidated and paid by a unified representative of the enterprise's head office.

To sum up, one of the trademark royalties is the trademark usage fee. Many people do not know much about trademark usage fees. Different product categories have different charging standards. And if a trademark infringement occurs, you can use litigation to protect your rights and interests.

Legal basis:

"Trademark Law of the People's Republic of China"

Article 4

Natural person, legal person or other If an organization needs to obtain the exclusive right to use a trademark for its goods or services during its production and business operations, it must apply for trademark registration with the Trademark Office. Bad-faith trademark registration applications that are not intended for use shall be rejected.

Implementation Regulations

Article 49

Royal fees paid between business units within an enterprise shall not be deducted before tax. Since the Enterprise Income Tax Law adopts corporate income tax, enterprise branches are part of the enterprise's head office and are not an independent entity. They cannot become independent corporate income tax taxpayers. They should be consolidated and paid by a unified representative of the enterprise's head office.