A tax on the income derived by companies from providing the right to use trademark rights.

1. Corporate income tax Corporate income tax is a tax levied on the production and operation income and other income of domestic enterprises and business units in China. Including income from the transfer of property, because the trademark is an intangible asset belonging to the enterprise, so the enterprise should pay corporate income tax when transferring the trademark.

2. Value-added tax Value-added tax refers to a turnover tax levied on the added value generated during the circulation of goods or services as the basis for tax calculation. The taxable scope of VAT includes cultural and creative services, which also includes transfer of trademarks, goodwill and copyright business acquisitions. Therefore, you need to pay VAT when handling trademark transfer.

The issue that the right to use trademarks belongs to value-added tax:

"The Ministry of Finance and the State Administration of Taxation have launched a nationwide pilot taxation program to replace business tax with value-added tax in the transportation industry and some modern service industries. "Notice of the Policy" (Finance and Taxation [2013] No. 37) "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax in the Transportation Industry and Some Modern Service Industries" attached with "Notes on the Scope of Taxable Services" Article 2, Paragraph 3, stipulates that cultural and creative services, Including design services, trademark and copyright transfer services, intellectual property services, advertising services and conference and exhibition services.

Trademark and copyright transfer services refer to the business activities of transferring trademarks, goodwill and copyrights. Article 8 of the "Notice of the State Administration of Taxation on Issuing the "Commentary on Business Tax Items (Trial Draft)" (Guo Shui Fa [1993] No. 149) stipulates that the transfer of intangible assets refers to the act of transferring the ownership or use rights of intangible assets.