Units and individuals that sell labor services, intangible assets or real estate within the territory of People's Republic of China (PRC) are VAT taxpayers and shall pay VAT in accordance with regulations.
Reference basis:
Attachment of the document Caishui [2065438+06] No.36 1 Attachment of the Pilot Implementation Measures for Changing Business Tax to VAT: Notes on Sales Services, Intangible Assets and Real Estate.
The sale of intangible assets refers to the business activities of transferring the ownership or use right of intangible assets. Intangible assets refer to assets that have no physical form but can bring economic benefits, including intangible assets such as technology, trademarks, copyrights, goodwill, natural resource use rights and other rights and interests.
Technology, including patented technology and non-patented technology.
Extended data:
1. If the patent right is transferred, the VAT rate is 6%.
Two, sales, refers to the taxpayer's taxable behavior of the total price and other expenses, except as otherwise provided by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Out-of-price charges refer to fees of various natures charged outside the price, but do not include the following items:
(1) Government funds or administrative fees that are collected on behalf of and meet the requirements.
(2) The money collected on behalf of the entrusting party by issuing invoices in the name of the entrusting party.