Copyright fee belongs to copyright. According to the provisions of Caishui (20 13) 106: Appendix to Notes on Taxable Service Scope 1, cultural and creative services-trademark and copyright transfer services refer to the business activities of transferring trademarks, goodwill and copyrights.

Therefore, taxable services should be filled in when filing VAT tax returns. Of course, in accounting treatment, if your company keeps copyright as intangible assets, it will be treated in accordance with the provisions on the disposal of intangible assets.