1. Are trademarks and copyrights subject to VAT and business tax?
Enterprises need to pay value-added tax when selling trademark rights, and the income from trademark transfer belongs to the scope of camp reform and pay value-added tax. The transfer of a trademark belongs to the transfer of the right to use intangible assets and is subject to business tax. Personal copyright transfer is exempt from value-added tax, personal copyright transfer is exempt from business tax, and business tax is not required.
The transfer of the right to use intangible assets only transfers part of the right to use it to other units or individuals, and the transferor still retains the ownership of the intangible assets, so it still enjoys the right to use, benefit and dispose of it. The transferee can only obtain the right to use intangible assets and use them reasonably within the scope stipulated in the contract, and has no right to transfer them. In the case of transferring the right to use intangible assets, because the transferring enterprise still owns the ownership of intangible assets, the book value of intangible assets will not be written off, the income obtained from the transfer will be included in other business income, and all expenses related to the transfer will be included in other business expenses. The business tax payable for the transfer of the right to use intangible assets belongs to the expenditure related to the transfer, so it is included in other business expenses.
Second, how to pay personal income tax for individual copyright transfer?
Calculation of taxable income:
Income from labor remuneration, royalties and property leasing, which does not exceed 4,000 yuan each time, will be reduced by 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
For income from property transfer, the taxable income shall be the balance of the income from property transfer after deducting the original value of the property and reasonable expenses.
The scope of personal income:
Income from royalties refers to the income obtained by individuals from providing franchise rights such as patents, trademarks, copyrights and non-patented technologies; The income from providing the right to use copyright does not include the income from remuneration.
Income from property transfer refers to the income obtained by individuals from transferring securities, equity, buildings, land use rights, machinery and equipment, vehicles, boats and other property.
Therefore, when an individual transfers copyright, he shall calculate and pay personal income tax according to the income from royalties and the applicable tax rate.
Individuals need to pay personal income tax when transferring copyright, but do not need to pay value-added tax and business tax. The scope of personal income includes income from labor remuneration, royalties and property leasing. Royalty income refers to the income obtained by individuals from providing franchise rights such as patents, trademarks, copyrights and non-patented technologies.