The transfer of trademark rights belongs to the trademark copyright transfer service in the cultural and creative services within the scope of the reform of the camp. The VAT rate is 6% and the collection rate is 3%.

If you are an ordinary taxpayer,

Revenue

Borrow 2 million from the bank.

Operating income of loan is 65,438+0,886, 800 yuan.

Taxes payable on loans-VAT payable (output) 1 13200.

Carry-over cost

The operating cost of loan is 6.5438+0.5 million.

The accumulated amortization of the loan is 400,000 yuan.

Provision for impairment of intangible assets is 654.38 million+.

Loan intangible assets 200