Subject to the annotation of tax item No.20 1636 of Caishui: other intangible assets of rights and interests, including infrastructure assets management right, public enterprise franchise right, quota, management right (including franchise right, chain management right and other management rights), distribution right, agency right, membership right, seat right, virtual props of online games, domain name, name right, portrait right, etc.
If the brand management fee of 10 years is charged at one time, it is usually necessary to issue an invoice at one time and confirm the value-added tax and enterprise income tax income at the same time.
Article 45 of the Measures for the Pilot Implementation of Changing Business Tax to VAT (Cai Shui [2016] No.36) The time when the VAT obligation occurs is: (1) the day when the taxpayer has taxable behavior and received sales or obtained evidence for claiming sales; If the invoice is issued first, it is the day of invoice issuance.
Sales revenue refers to the money received by taxpayers during or after the sale of labor services, intangible assets and real estate. The date of obtaining the sales payment voucher refers to the payment date determined in the written contract; If a written contract is not signed or the date of payment is not determined in the written contract, it is the date when the transfer of labor services and intangible assets is completed or the ownership of real estate is changed.