Intangible assets are assessed as shares and need to pay value-added tax. According to the relevant laws and regulations, providing goods produced, commissioned or purchased as investment to other units or individual industrial and commercial households shall be recognized as sales. Enterprises exchange intangible assets and real estate investment for the equity of the invested enterprise, which belongs to other economic benefits. The intangible assets and real estate obtained by the invested enterprise include those obtained by accepting stock investment.

Second, analysis

An enterprise's exchange of intangible assets and real estate investment for the equity of the invested enterprise is an act of obtaining other economic benefits for compensation. The real estate obtained by the invested enterprise, including the real estate obtained by accepting investment shares, is also allowed to be deducted from the output tax. This means that investment enterprises should pay VAT when investing in real estate, and they can calculate the output tax, issue special VAT invoices and give them to the invested enterprises as vouchers to deduct the input tax, thus opening up the chain of circular collection and deduction of VAT, thus indicating that the act of investing in real estate shares is included in the scope of real estate tax for VAT sales. Therefore, after the reform of the camp, enterprises that invest in intangible assets and real estate should levy value-added tax on the paid sales of real estate and intangible assets.

3. What problems should shareholders pay attention to when investing in intangible assets?

1, with certain restrictions. That is, intangible assets must meet the requirements that they can be valued in money, can be transferred according to law, and shareholders are not allowed to contribute capital by labor, credit, natural person's name, goodwill, franchise rights, etc.

2 involving non-patented technology, whether the technology is delivered to the company in a legal way, and whether there are obstacles for the company to use the technology;

3. If the investment is made by patent right or computer software copyright, attention should be paid to the remaining protection period, whether the third party is allowed to use it, and the impact on the company's operation;

4, such as patents, trademarks, designs, technological achievements, etc. , must be clear about its ownership, especially to explain whether it belongs to the job results;

5. The price should be evaluated.