How do individuals pay taxes when transferring intangible assets?

individuals need to pay value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge, personal income tax and stamp duty when transferring intangible assets. Among them, the value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge are all in tax basis according to the value of intangible assets at the time of transfer, stamp duty is in tax basis according to the value indicated in the property right transfer document, and personal income tax is paid for tax basis according to personal income tax.

transfer of intangible assets: identifiable intangible assets include patent rights, non-patented technologies, trademark rights, copyrights, land use rights and concessions, while unrecognizable intangible assets are goodwill. Disposal of intangible assets mainly refers to the sale and resale of intangible assets. Whether selling intangible assets or reselling intangible assets shows that intangible assets are not expected to bring economic benefits to enterprises, so they should be written off from the books of enterprises.

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