A\Provisions on Business Tax on Transfer of Intangible Assets
Refers to the act of transferring the ownership and use rights of intangible assets.
1. Scope of taxation: 7 intangible assets (transfer of land use rights, transfer of trademark rights, transfer of patent rights, transfer of non-patented technology, transfer of copyright, transfer of goodwill, transfer of natural resource use rights)< /p>
2. 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.
If the above provisions are not met, the calculation method is as follows:
. When units and individuals sell or transfer the real estate they purchased or the land use rights they transferred, the total income minus the real estate shall be Or the balance after the original price of the purchase or transfer of land use rights is the turnover.
B\Land value-added tax
1. Joint operations and investments using land are temporarily exempted. However, if the investment or joint venture is real estate, or the real estate invests or jointly operates land, it must Pay land value-added tax.
2. Cooperative house building
One party provides the land and the other party contributes the money. If you build a house for your own use, you do not need to pay land value-added tax. However, land value-added tax will be paid on the sale.
C. Corporate income tax
Foreign investment is regarded as sales and corporate income tax is payable.