Natural persons transfer trademark ownership and pay personal income tax.

According to the "Implementation Regulations of the Individual Income Tax Law of the People's Republic of China" (National Decree No. 707), Article 6, Paragraph 4 It stipulates: "Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; income obtained from providing the right to use copyrights does not include income from royalties."

The income from labor remuneration, author's remuneration, and royalties is calculated as the balance after deducting expenses; among them, the income from author's remuneration is calculated at a reduced rate of 70%.

Deduction of expenses: When withholding taxes, if the income from labor remuneration, author remuneration, and royalties does not exceed 4,000 yuan each time, the deduction shall be calculated as 800 yuan; If the income is more than 4,000 yuan per time, the deduction fee is calculated as 20% of the income.