Transfer of intangible assets (general intangible assets, such as land use rights, transfer of software copyrights) or business tax.
Scope of the business tax-to-VAT reform: transportation industry, land transportation services, water transportation services, air transportation services and pipeline transportation services.
Part of the modern service industry refers to business activities that provide technical and knowledge-based services around manufacturing, cultural industries, modern logistics industries, etc. Including R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, authentication consulting services, and radio, film and television services.
However, the transfer of copyrights belongs to the trademark and copyright transfer services under the cultural and creative service items in some modern services, and refers to the business activities of transferring trademarks, goodwill and copyrights. It falls within the scope of changing business tax to value-added tax, and value-added tax is levied.
Extended information:
Introduction to the classification of transfer of intangible assets
1. Transfer of land use rights
Refers to the transfer of land by land users Acts of use.
(1) No business tax is levied on the transfer of land use rights by land owners and the return of land use rights by land users to the land owners.
(2) When the taxpayer returns the land use rights to the land owner, it only needs to issue an official document from the local people's government at or above the county level to recover the land use rights, regardless of the source of funds for the land acquisition compensation fee. Whether it is government financial funds, no business tax is levied.
(3) When a land user transfers, mortgages or replaces land, it does not matter whether it has obtained the ownership certificate of the land, or whether it has negotiated with the other party in the process of transferring, mortgaging or replacing the land. Registration procedures for changes to land use rights certificates.
As long as the land user has the right to occupy, use, benefit from or dispose of the land, and there is evidence such as a contract showing that it has actually transferred, mortgaged or replaced the land and obtained corresponding economic benefits, the land user shall and its counterparty shall pay business tax in accordance with tax laws.
(4) The income obtained from the transfer of land use rights by land consolidation and reserve supply centers (including land trading centers) is levied business tax according to the tax item of "intangible assets - land use rights".
(5) No business tax will be levied on those who invest in shares with intangible assets, participate in the profit distribution of investors, and jointly bear investment risks. Business tax will not be levied on those who transfer their equity after investment.
(6) When units and individuals transfer projects under construction, regardless of whether the name change procedures of the project sponsor and land user are completed, the essence is the transfer of real estate ownership or land use rights. Business tax should be levied on construction projects according to the following methods:
① The transfer of projects under construction that have completed preliminary land development or are in the process of preliminary land development but have not yet entered the construction stage shall be treated as "Intangible Assets - Land Use Rights" "Business tax is levied on tax items.
② For transfers of projects under construction that have entered the building construction stage, business tax will be levied according to the "sale of real estate" tax category.
Note: Land leasing is not taxed according to the tax item of transfer of intangible assets, and falls within the taxation scope of the tax item of "service industry-leasing industry".
2. Transferring trademark rights refers to the act of transferring the ownership or use rights of a trademark.
3. Transfer of patent rights refers to the act of transferring ownership or use rights of patented technology.
4. Transferring non-patented technology refers to the act of transferring ownership or use rights of non-patented technology.
5. Transferring copyright refers to the act of transferring ownership or use rights of a copyright.
6. Transferring goodwill refers to the act of transferring the right to use goodwill.
Baidu Encyclopedia--Transfer of intangible assets