According to China accounting net, the tax rate of intangible assets varies from taxpayer to taxpayer.

1. The tax rate of general taxpayers selling intangible assets is 6% or 9%. Among them, when transferring the ownership or use right of intangible assets such as technology, trademark right, copyright, goodwill and natural resources, the tax rate is 6%. When transferring the land use right, the tax rate is 9%.

2. The collection rate of small-scale taxpayers selling intangible assets is 3%.