20 19 software copyright transfer fee and tax rate

Software copyright is the exclusive right enjoyed by the copyright owner. Software copyright belongs to intangible property and will not be destroyed because of enterprise bankruptcy. The software copyright owner can transfer his own software works, which is one of his rights. Let's take you to know the software copyright transfer fee and tax rate in 20 19 years. Software copyright fees and tax rates. Software copyright transfer fee (1) Data file transfer inquiry fee: copyright 100 yuan obtained within five years, and copyright 150 yuan obtained over five years (depending on the actual situation of software copyright). (2) Transfer registration fee: ￥300 yuan. 2. The tax rate of software copyright transfer is 1. The right to use the software copyright is subject to VAT according to the tax item of selling intangible assets, and the tax rate is11%; The collection rate of small-scale taxpayers is 3%. The Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Tax Issues Concerning the Implementation of the Central Committee's and the State Council's Decisions on Strengthening Technological Innovation, Developing Hi-tech and Realizing Industrialization stipulates: "If the copyright and ownership of computer software registered by the National Copyright Administration are transferred at the time of sale, business tax will be levied, and value-added tax will not be levied. 2. The income from the transfer of software copyright use right is included in other business income, the corresponding expenses are included in other business costs, and the corresponding taxes and fees are included in taxes and additional subjects. Income shall be paid together with the taxable income in the current period. Bajie Intellectual Property specially reminds you that if the software copyright is registered, it can be exempted from value-added tax, and the software copyright only collects business tax, which is implemented in accordance with local management measures.