Answer: According to the latest regulation of 20 18, the gains and losses of sale, investment and exchange of non-monetary assets can be recorded in the gains and losses of asset disposal. However, losses caused by abnormal reasons, like fixed assets and inventories, are recorded in non-operating expenses.

There are many kinds of intangible assets that can be classified according to different standards.

1. According to the channels through which an enterprise obtains intangible assets, it can be divided into self-created (or self-owned) intangible assets and outsourced intangible assets. The former is developed and created by enterprises themselves and formed due to objective reasons, such as self-created patents, non-patented technologies, trademark rights and goodwill. The latter is that enterprises buy from other units at a certain cost, such as outsourcing patent rights and trademark rights.

2. According to whether there is legal protection or not, it can be divided into legal intangible assets and profitable intangible assets. Patent and trademark rights are protected by relevant national laws and are called legal intangible assets. Intangible assets without legal protection, such as non-patented technology, are called profitable intangible assets.

3. According to whether it can exist independently, it can be divided into tangible intangible assets and intangible assets. Intangible assets with special names that can be acquired, transferred or sold separately are called tangible intangible assets, such as patent rights and trademark rights. Intangible assets that can't be specifically identified, can't be obtained separately, and leave the enterprise are called intangible assets that can't be accurately referred to, such as goodwill.

What is the tax rate for selling intangible assets?

Enterprises selling intangible assets, which are patented or non-patented technologies, shall be exempted from value-added tax; If the intangible assets are land use rights, the value-added tax shall be calculated and paid at the rate of 9%; Other intangible assets are subject to VAT at the rate of 6%. If the enterprise is a small-scale taxpayer, the value-added tax shall be determined according to the simple taxation method, and the tax rate shall be 3%.

In which subject is the net loss from the sale of intangible assets included? The author has said many times in the data that the new subject of asset disposal profit and loss was added on 20 18. When disposing of assets, we must not forget it, but also identify and distinguish it from the use of non-operating income and expenditure. The relevant contents of asset disposal are introduced here today.