Intangible asset leasing service refers to the lessor's transfer of the right to use intangible assets (such as patents, trademarks, copyrights, etc.). ) to the lessee, and the lessee pays a certain rent, and the lessor provides corresponding services.
If you are engaged in intangible assets leasing services, you need to pay attention to the following points:
1. Tax rate applicable: the VAT rate applicable to intangible assets leasing service is 13%, which needs to be calculated when paying VAT. Before declaring value-added tax, we should carefully check the application of tax rate to ensure the correct declaration;
2. Invoicing: Invoicing of intangible assets leasing services needs to be carried out in accordance with relevant regulations, such as issuing special invoices or ordinary invoices. Before issuing an invoice, you need to understand the relevant regulations and processes and operate according to the regulations;
3. Tax declaration: The intangible asset leasing service needs to make VAT tax declaration according to regulations. Relevant information and supporting documents need to be prepared before declaration to ensure the accuracy and legality of declaration;
4. Foreign-related business issues: If the intangible assets leasing service involves cross-border trade, it should be handled in accordance with relevant laws and regulations and international tax agreements to avoid tax risks brought by foreign-related business;
5. Pay attention to the latest policies: tax laws, regulations and policies may be adjusted with the changes of national policies. Therefore, when engaging in intangible assets leasing services, we need to pay attention to the latest policy trends, keep abreast of policy changes, and operate according to the latest policies.
To sum up, different situations may require different operation methods, and specific operations need to be carried out according to specific circumstances. If you have specific tax questions, it is recommended to consult tax professionals or relevant tax authorities to get more accurate and detailed answers.
Legal basis:
Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.
(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.