Legal analysis: VAT rate of trademark rights transfer of general taxpayers: 6%; Value-added tax rate for small-scale taxpayers' trademark rights transfer: 3%

Legal basis: Implementation Measures for Pilot Reform of Business Tax to Value-added Tax in Transportation Industry and Some Modern Service Industries Article 6 Where the Chinese people * * and units or individuals outside the country (hereinafter referred to as overseas) provide taxable services in China, their agents shall be the withholding agents of value-added tax; If there is no agent in China, the recipient shall be the VAT withholding agent. Article 17 If an overseas unit or individual provides taxable services in China and has no business organization in China, the withholding agent shall calculate the tax amount to be withheld according to the following formula: tax amount to be withheld = price paid by the recipient ÷(1+ tax rate) × tax rate ".