If an individual transfers intangible assets, he or she may apply for issuance of an invoice on behalf of the competent taxation bureau at the place of residence. You should pay 5.55% business tax, urban construction tax and education surcharge, and pay 20% personal income tax as "royalty income".

(1) Income from royalties, that is, income from the transfer of intangible assets, is the transfer price minus business tax and other taxes during the transfer process. The tax basis for personal income tax is obtained by subtracting the prescribed deduction standards from the transfer income: the specific formula is:

1. If each income is less than 4,000 yuan: tax payable = (each income - 800) × 20%

2. If each income is more than 4,000 yuan: tax payable = each income × (1-20%) × 20%

(2) Zhang Transfer the right to use the trademark to ABC Company for a price of 100,000 yuan. The relevant taxes are calculated as follows:

1. Business tax: 10×0.0555=0.555 million yuan

2. Transfer income: 10-0.0555=94.45 million yuan

3. Personal tax: 9.445 × (1-20%) × 20% = 15,112 yuan

It is worth noting that an individual’s investment in intangible assets does not constitute the transfer of intangible assets, and no business tax is levied according to regulations. ; For personal income obtained from the transfer of intangible assets, the personal income tax is deferred until the transfer of equity. If a unit invests in intangible assets, income tax is paid in the current period, but business tax is also deferred until the equity transfer and is paid based on the transferred intangible assets.

II. Basis for calculating business tax on sales of real estate

Article 5 of the Interim Regulations of the People’s Republic of China and the State on Business Tax (State Council Order No. 540, 2008) stipulates that the taxpayer’s Turnover refers to all the price and extra-price fees collected by taxpayers for providing taxable services, transferring intangible assets, or selling real estate.

The "Notice of the Ministry of Finance and the State Administration of Taxation on Certain Business Tax Policy Issues" (Caishui [2003] No. 16) stipulates that entities and individuals who sell or transfer their purchased real estate or transferred land use rights, Turnover is the balance of all income minus the original purchase or transfer price of real estate or land use rights.

When units and individuals sell or transfer real estate or land use rights obtained from debt repayment, the balance of the total income minus the price of the real estate or land use rights at the time of debt repayment shall be the turnover.

The "Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Business Tax Policy on Personal Housing Transfers" (Finance and Taxation [2009] No. 157) stipulates that starting from January 1, 2010, individuals will purchase properties less than 5 years old. If non-ordinary housing is sold to external parties, business tax will be levied in full. If an individual sells a non-ordinary house that has been purchased for more than 5 years (including 5 years) or an ordinary house that is less than 5 years old, business tax will be levied on the difference between the sales income and the purchase price of the house. If an individual sells an ordinary house that has been purchased for more than 5 years (including 5 years), the business tax will be exempted.

The "Notice of the Ministry of Finance and the State Administration of Taxation on Certain Business Tax Exemption Policies for the Purchase and Sale of Personal Financial Products" (Caishui [2009] No. 111) stipulates that individuals who donate real estate and land use rights free of charge fall under the following circumstances: 1. Temporarily exempt from business tax: (1) Divorce property division; (2) Free gifts to spouse, parents, children, grandparents, maternal grandparents, grandchildren, grandchildren, brothers and sisters; (3) Free gifts that bear direct liability to them The caregiver or supporter who has the obligation to support or support; (4) The legal heir, testamentary heir or legatee who obtains the property rights of the house after the death of the owner of the house property in accordance with the law.

The issue of turnover when the unit donates real estate to others. For units that donate real estate to others for free, the tax authorities have the right to determine the taxable turnover. The method is as follows:

1. Based on the average price of similar real estate sold by the taxpayer in the current month.

2. Determine based on the average price of similar real estate sold by the taxpayer in the most recent period.

3. Determine the taxable price according to the following formula:

Taxable price = operating cost or engineering cost × (1 + cost profit rate) ÷ (1 - business tax rate) < /p>

Business tax is not levied on the transfer of enterprise property rights.

When selling real estate, taxes must be declared to the competent tax authority in the location where the real estate is located.

If the advance payment method is adopted, the tax liability time is the day when the advance payment is received