Q: If a company transfers trademark rights and software copyrights to shareholders at a price of 1 yuan, does it need to pay value-added tax? Answer: According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Including the Railway Transport and Postal Industries in the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2013] No. 106), Annex 1 "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" is attached with "Taxable Services" Item 3 of Article 3 of the Scope Note states: 'Cultural and creative services include design services, trademark and copyright transfer services, intellectual property services, advertising services and conference and exhibition services. 2. Trademark and copyright transfer services refer to the business activities of transferring trademarks, goodwill and copyrights. In addition, according to Article 40 of the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" Annex 1 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Including the Railway Transport and Postal Industries in the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2013] No. 106): 'If the price of taxable services provided by a taxpayer is obviously too low or too high and does not have a reasonable commercial purpose, or if it is deemed to be the provision of taxable services without sales as listed in Article 11 of these Measures, the competent tax authorities have the right to Sales volume is determined in the following order: (1) Determined based on the average price of similar taxable services provided by the taxpayer in the recent period. (2) Determine based on the average price of similar taxable services provided by other taxpayers in the recent period. (3) Determine the taxable price according to the composition. The formula for the taxable price is: taxable price = cost × (1 + cost profit rate). The cost profit rate is determined by the State Administration of Taxation.

Therefore, the transfer of trademark rights and software copyrights by taxpayers falls within the scope of replacing business tax with VAT and should pay VAT. At the same time, if the price of taxable services provided by a taxpayer is obviously too low or too high and does not have a reasonable commercial purpose, the tax authorities have the right to determine the sales amount in accordance with the provisions of the above documents.