Answer; "If the purchaser of intangible assets is a general taxpayer and obtains a special VAT invoice, the recorded value of raw materials does not include VAT."
Scope of intangible assets collection
Article 8 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] 149) stipulates that the transfer of intangible assets refers to the transfer of ownership or use right of intangible assets.
Intangible assets refer to assets that have no physical form but can bring economic benefits.
The collection scope of this tax item includes: land use right transfer, trademark right transfer, patent right transfer, non-patented technology transfer, copyright transfer and goodwill transfer.
(a) the transfer of land use rights refers to the transfer of land use rights by land users.
Business tax is not levied on the transfer of land use rights by land owners and the return of land use rights by land users to land owners.
Land lease is not taxed according to this tax item.
(2) Trademark right transfer refers to the transfer of trademark ownership or use right.
(3) Patent transfer 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.
The act of providing non-proprietary technology is not taxed according to this tax item.
(5) Copyright transfer refers to the transfer of ownership or right to use a work. Works include written works, graphic works (such as picture albums and photo albums) and audio-visual works (such as master films and video tapes).
(6) The transfer of goodwill refers to the transfer of the right to use goodwill.
According to the above provisions, combined with the situation described in the question, the power generation indicators held by the company do not belong to the scope of intangible assets subject to business tax, and business tax is not levied. At the same time, sales of goods and provision of taxable services are not subject to value-added tax. |
As an intangible asset, a project must have the conditions that the economic benefits of its production are likely to flow into the enterprise. Because the most basic feature of assets is that the economic benefits generated are likely to flow into the enterprise, if the economic benefits generated by a project are not expected to flow into the enterprise, it cannot be recognized as the assets of the enterprise. In accounting practice, it is necessary to determine whether the economic benefits created by intangible assets may flow into enterprises. It is necessary to make a reasonable estimate of various economic factors that may exist in the expected service life of intangible assets, and it should be supported by clear evidence. The above is all about the recorded value of intangible assets including VAT compiled by Bian Xiao. If there is anything you don't understand, please consult the teacher.