Q: Is it necessary to pay VAT when the company transfers the trademark right and software copyright to shareholders at the price of 1 yuan? A: According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Including Railway Transportation and Postal Services in the Pilot Scope of Changing Business Tax to VAT (Caishui [20 13] 106), Annex 1, Implementation Measures of Changing Business Tax to VAT Pilot and Item 3 of Article 3 of Notes on Taxable Service Scope,' cultural and creative services include 2. Trademark and copyright transfer services refer to the business activities of transferring trademarks, goodwill and copyrights. According to Article 40 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [20 13] 106):' If the price of taxable services provided by taxpayers is obviously low or high and there is no reasonable commercial purpose, or if the taxable services listed in Article 11 of these Measures are deemed to be provided but not sold, the competent authority shall. (2) According to the average price of similar taxable services recently provided by other taxpayers. (3) according to the composition of taxable value. The calculation formula of taxable value is: taxable value = cost ×( 1+ cost profit rate). The cost profit rate is determined by State Taxation Administration of The People's Republic of China.
Therefore, the taxpayer's transfer of trademark rights and software copyright belongs to the scope of the reform of the camp and should pay value-added tax. At the same time, if the price of taxable services provided by taxpayers is obviously low or high and there is no reasonable commercial purpose, the tax authorities have the right to determine the sales volume in accordance with the provisions of the above documents.