Taxes and fees payable for trademark transfer are:
1. Enterprise income tax. The so-called enterprise income tax refers to a tax levied on the operating income and other income of domestic enterprises and institutions. Income from property transfer is also included in the tax. Although trademarks belong to intangible assets, they are also assets acquired by enterprises, and enterprises need to pay enterprise income tax after transferring trademarks.
2. Personal income tax. According to the "Regulations on the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)", the income obtained by individuals from providing the right to use trademarks shall be taxed according to the items derived from the use fees. In short, this means that if the trademark is transferred to the buyer, the buyer will get the exclusive right to use the trademark, and then the buyer will pay personal income tax for the trademark.
3. Stamp duty. Stamp duty refers to a kind of tax levied on retail activities in economic activities that exert legal effect. According to the Interim Provisions on Stamp Duty, the current stamp duty rate in China is 0.03%-0.05% of the contract amount, as long as companies and individuals who sign contracts or transfer transactions pay the corresponding stamp duty.
4. value-added tax. Value-added tax is a common tax after everyone trades. Mainly refers to the value-added amount of goods or services generated in the circulation process as the tax basis. Therefore, the trademark transfer has to pay 6%- 10% value-added tax.
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