Belongs to.
If the company does not have branches or business premises in the country, the trademark usage fees paid to it are the income obtained by non-resident enterprises from overseas sources and are considered royalties. Non-resident enterprises declare and pay corporate income tax, or domestic resident enterprises that pay service fees withhold corporate income tax from their payments.
Royalty fees refer to payments for the use of patent rights, trademark rights, copyrights or similar exclusive rights owned by other economic units. It is a payment as property income and does not belong to commodity operations. Payments incurred for the use of proprietary assets of other units can only be offset by property income derived from the use of such assets.