The transfer of trademarks, goodwill and copyrights is a trademark and copyright transfer service, which belongs to the cultural and creative services tax category.

Business activities that transfer the ownership or use rights of patented or non-patented technologies are technology transfer services and fall under the tax category of R&D and technical services.

Royalty:

Royalty is a comprehensive concept. It does not refer to "a certain" franchise that requires paid use, but a type of right. , most of this type of rights belong to the intellectual property category (except for non-patented technologies). After all, intellectual property rights are the main force of rights in modern society that can be used for a fee and legally traded.

Business tax to value-added tax:

Business tax to value-added tax, referred to as business tax to value-added tax, refers to the change of taxable items that were previously subject to business tax to value-added tax. The biggest feature of replacing business tax with value-added tax is that it reduces repeated taxation, which can promote the formation of a better virtuous circle in society and help enterprises reduce their tax burden.

VAT only pays taxes on the value-added part of products or services, reducing the need for repeated tax payments. It is an important decision made by the Party Central Committee and the State Council based on the new situation of economic and social development and starting from the overall deployment of deepening reform. decision making. The purpose is to speed up the reform of the fiscal and taxation system, further reduce corporate taxes, mobilize the enthusiasm of all parties, promote the development of the service industry, especially high-end service industries such as technology, promote industrial and consumption upgrading, cultivate new drivers, and deepen supply-side structural reform.