Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no physical entity, they represent some kind of legal right or technology. But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets. Intangible assets refer to assets that have no physical form but can bring economic benefits. The collection scope of this tax item includes: land use right transfer, trademark right transfer, patent right transfer, non-patented technology transfer, copyright transfer and goodwill transfer.