Legal subjectivity:

In the transfer of intangible asset use rights, land value-added tax needs to be paid when transferring land use rights, and other values ??do not need to be paid. The main types of taxes involved in the transfer of intangible assets are as follows: 1. Business tax. It refers to a tax levied on units and individuals that provide taxable services, transfer intangible assets, or sell real estate within the territory of my country. The so-called transfer of intangible assets refers to the act of transferring the ownership or use rights of intangible assets, including the transfer of land use rights, transfer of trademark rights, transfer of patent rights, transfer of non-patented technology and transfer of copyrights. 2. Corporate income tax. It refers to a tax levied by the state on the production, operating income and other income of domestic enterprises in accordance with the law. Among them, the royalties obtained by taxpayers from the transfer of patent rights, non-patented technologies, trademark rights, copyrights, etc. are part of other income. 3. Personal income tax. It is a tax levied on various taxable incomes obtained by individuals (natural persons). The sixth item of taxable income is: income from royalties (referring to income obtained by individuals from providing the right to use patents, non-patented technologies, trademarks, copyrights and other franchises). 4. Stamp duty. It is a tax levied on units and individuals who write, use and receive legally valid certificates in economic activities and economic exchanges. For contracts, documents and other documents jointly written by two or more parties, all parties involved are taxpayers and each pays tax on the amount of the certificate held. Among them, the certificates listed in the creation, use and receipt of stamp tax laws include technology contracts and property rights transfer documents in intangible assets. 5. Land value-added tax. It is a tax levied on units and individuals who transfer state-owned land use rights, above-ground buildings and their attachments and obtain income from the transfer of real estate, on the added value obtained from the transfer of real estate. The transfer of land use rights is an intangible asset. Deed tax. Deed tax is a tax paid by the recipient based on the contract signed by both parties when the property rights are transferred due to the sale, pawn, donation or exchange of house and land. The objects of deed tax include the transfer of state-owned land use rights, the transfer of land use rights, etc., among which the transfer of land use rights is an intangible asset. 7. Urban maintenance and construction tax. It is a tax levied by the state on entities and individuals who pay value-added tax, consumption tax, and business tax (referred to as the "three taxes") based on the actual amount of the "three taxes" they paid. Since business tax is one of its tax calculations, urban maintenance and construction tax should also be paid on the transfer of intangible assets.