The meaning of trademark transfer is to determine the price through negotiation between the two parties, and then transfer the specific trademark to the transferee through purchase and sale. During this process, an agreement needs to be signed in accordance with certain transfer procedures. There are also legal interests in trademarks used for transfer. The assignor enjoys the right to legally register a trademark. Due to the capital exchange and transaction during the trademark transfer process, according to the provisions of China's Trademark Law, the trademark can be traded as the transferor's goods and obtain its own personal income. Therefore, personal income tax is required for trademark transfer. The amount of tax required is determined based on trademark transfer pricing.

According to the provisions of Article 1 of the "Interim Regulations of the People's Republic of China on Business Tax", units and individuals that provide services transfer intangible assets specified in these regulations within the territory of the People's Republic of China or When selling real estate, the person shall be the taxpayer of business tax and pay business tax in accordance with these Regulations. According to the "Notice of the State Administration of Taxation on Issuing the Notes on Business Tax Items" (Guo Shui [1993] No. 149), the scope of tax items on the transfer of intangible assets includes: transfer of land use rights, transfer of trademark rights, transfer of patent rights, transfer of non-patent technology, copyright Transfers and transfers of goodwill.

For the transfer of trademark ownership, corresponding business tax must be paid in accordance with regulations. From a legal perspective, if a trademark transfer has an economic effect, it needs to be called a tax at a certain rate. However, if there is no interest in the free transfer, it should be a gift and a gift contract should be signed. No tax is payable on gratuitous transfers.

Trademark is not only a kind of intellectual property, but also a kind of intangible capital. The original holder's consent is required before the transferee can obtain the corresponding brand effect and market value. In the process of free transfer, we need to pay attention to many details. For example, when signing a contract, we need to prove that the transfer is a free gift, so as to avoid the risk of subsequent trademark transfer. Due to the gratuitous nature, there are many uncertainties in the content, but it is necessary to sign relevant contract rules. process. Regardless of whether there is a financial transaction, it must be submitted to the Trademark Office for approval, otherwise all rights and interests terms will be deemed invalid. For details of trademark transfer agency, please consult Bajie Intellectual Property Trademark Transfer Network!