According to the query on Dongao Accounting Online, the value-added tax rate for the transfer of intangible assets is:
If an enterprise transfers intangible assets, if the intangible assets are patented technology or non-patented technology, it is exempt from tax Value-added tax; if the intangible asset is land use rights, the value-added tax is calculated and paid at the rate of 11; the value-added tax for the disposal of other intangible assets is calculated and paid at the rate of 6. If the enterprise is a small-scale taxpayer, the value-added tax should be determined according to the simplified tax calculation method, with a tax rate of 3.
Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by an enterprise. It mainly includes patent rights, non-patented technologies, trademark rights, copyrights, franchise rights, etc.