According to the "Interim Regulations of the People's Republic of China on Stamp Duty", stamp duty is payable on trademark registration certificates. No stamp duty is payable on trademark use rights contracts.

Taxpayers:

Taxpayers of stamp duty include enterprises, administrative units, public institutions, military units, social groups, other units, Sole traders and other individuals.

Reference materials:

According to the provisions of the "Stamp Duty Items and Rates Table" attached to the "Interim Regulations on Stamp Duty" (State Council Order No. 11), the scope of taxation on property rights transfer documents includes property Documents for the transfer of ownership and copyright, exclusive rights to trademarks, patent rights, rights to use proprietary technology, etc. Therefore, stamp duty shall be levied on the trademark exclusive rights transfer contract signed by the enterprise according to the tax items of the property rights transfer document.