3 points. The invoicing content will generally refer to the business scope on the company's business license. For trademarks, trademark agency fees will be charged, and for patents, patent agency fees will be charged. The tax rate mainly depends on what kind of invoice you are invoicing. The Chongqing intellectual property invoicing tax rate is 3 points. Chongqing, referred to as "Chongqing", also known as mountain city, fog city and bridge city, is a provincial-level administrative region of the People's Republic of China.