A certain software license complies with the "Business Tax Item Notes (Trial Draft)" 8. Transfer of intangible assets

Transfer of intangible assets refers to the act of transferring the ownership or use rights of intangible assets.

Intangible assets refer to assets that do not have a physical form but can bring economic benefits.

The scope of collection of this tax includes: transfer of land use rights, transfer of trademark rights, transfer of patent rights, transfer of non-patented technology, transfer of copyright, and transfer of goodwill.

A general invoice for the service industry should be issued.