legal analysis: the transfer of trademark belongs to the transfer of the right to use intangible assets, and it is subject to business tax.

legal basis: article 39 of the trademark law of the people's Republic of China * * * to transfer a registered trademark, the transferor and the transferee shall * * apply to the trademark office after signing the transfer agreement, and the transferee shall enjoy the exclusive right to use the trademark only after being approved and announced by the trademark office.

article 25 of the regulations for the implementation of the trademark law of the people's Republic of China * * * if the trademark office approves an application for the assignment of a registered trademark, it shall issue a corresponding certificate to the transferee and make a public announcement on the application for the assignment of a registered trademark that may cause misidentification, confusion or other adverse effects. the trademark office shall not approve it, and notify the applicant in writing and explain the reasons.