Transfer of intangible assets (general intangible assets, such as land use rights, transfer of software copyright) or business tax.

scope of camp reform: transportation, land transportation, water transportation, air transportation and pipeline transportation.

some modern service industries refer to business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics industries. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, forensic consulting services, radio, film and television services.

however, the transfer of copyright belongs to the trademark and copyright transfer services under the cultural and creative services in some modern services, and refers to the business activities of transferring trademarks, goodwill and copyrights. It belongs to the scope of changing business tax into value-added tax, and value-added tax is levied.

Extended information:

Introduction to the classification of transferred intangible assets

1. Transfer of land use rights

refers to the transfer of land use rights by land users.

(1) Business tax is not levied on the acts of land owners transferring land use rights and land users returning land use rights to land owners.

(2) When the taxpayer returns the land use right to the land owner, as long as the official document of the local people's government at or above the county level is issued to recover the land use right, no matter whether the source of funds paid to land acquisition compensation is government financial funds, business tax will not be levied.

(3) The land user transfers, mortgages or replaces the land, regardless of whether he has obtained the certificate of ownership of the land or not, regardless of whether he has gone through the registration formalities for the change of the certificate of ownership of the land with the other party during the transfer, mortgage or replacement of the land.

as long as the land user has the right to possess, use, profit from or dispose of the land, and there is evidence such as contract that he has substantially transferred, mortgaged or replaced the land and obtained corresponding economic benefits, the land user and the other party shall pay business tax in accordance with the provisions of the tax law.

(4) The income from the transfer of land use rights by land consolidation, reserve and supply centers (including land trading centers) is subject to business tax under the heading of "intangible assets-land use rights".

(5) no business tax is levied on the behavior of investing in shares with intangible assets, participating in the profit distribution of the recipient and sharing the investment risks. Business tax is not levied on those who transfer their equity after investment.

(6) When a unit or individual transfers a project under construction, whether or not the name change procedures of the project sponsor and the land user are completed, its essence is the transfer of real estate ownership or land use right. For the transfer of a project under construction, business tax should be levied according to the following methods:

① For the transfer of a project under construction that has completed land pre-development or is undergoing land pre-development, but has not yet entered the construction stage, business tax should be levied according to the tax item of "intangible assets-land use right".

② for the transfer of projects under construction that have entered the building construction stage, business tax shall be levied according to the tax item of "sales of real estate".

note: land lease is not taxed according to the tax item of intangible assets transfer, but belongs to the tax scope of "service industry-leasing industry".

2. Transfer of trademark right refers to the act of transferring the ownership or use right of a trademark.

3. The transfer of patent right refers to the act of transferring the ownership or use right of patented technology.

4. the transfer of non-patented technology refers to the act of transferring the ownership or use right of non-patented technology.

5. Transfer of copyright refers to the act of transferring the ownership or use right of a work.

6. Transfer of goodwill refers to the act of transferring the right to use goodwill.

Baidu encyclopedia-transferring intangible assets