Legal analysis: The transfer of intellectual property ownership and use rights are both intangible asset transfers, and the taxes usually involved include income tax (corporate income tax or personal income tax), business tax and stamp duty. The transfer of a trademark requires payment of stamp duty. In an intellectual property transfer transaction, the Chinese resident enterprise as the transferor needs to include the transfer income as taxable income and pay corporate income tax. The statutory tax rate is 25; the transfer of a non-resident enterprise without a permanent establishment in China The transfer income shall be subject to withholding income tax, and the tax rate is usually 10%.

Legal basis: "Provisional Regulations of the People's Republic of China on Value-Added Tax" Article 1 Within the territory of the People's Republic of China Units and individuals that sell goods or process, repair and repair services (hereinafter referred to as services), sell services, intangible assets, real estate, and imported goods are VAT taxpayers and must pay VAT in accordance with these Regulations.