Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. Next, I have prepared the tax involved in intangible assets for you. Welcome to reading.
The taxes and fees involved in the use and transfer of intangible assets are mainly as follows:
1. business tax.
Refers to a tax levied on units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. The so-called transfer of intangible assets refers to the transfer of ownership or use right of intangible assets, including the transfer of land use right, trademark right, patent right, non-patented technology and copyright.
2. Enterprise income tax.
Refers to a tax levied by the state on the production, business operation income and other income of domestic enterprises according to law. Among them, taxpayers provide royalties from the transfer of patent rights, non-patented technologies, trademark rights, copyrights, etc. It is part of other income.
3. Personal income tax.
It is a tax levied on all taxable income obtained by individuals (natural persons). Article 6 Taxable income refers to the income from royalties (referring to the income obtained by individuals from providing patents, non-patented technologies, trademarks, copyrights and other franchise rights).
4. Stamp duty.
It is a tax levied on units and individuals who set up, use and obtain legally effective certificates in economic activities and economic exchanges. For contracts, documents and other documents signed by two or more parties, all parties are taxpayers, and each party pays taxes according to the amount of the documents held. Among them, the documents listed in the Stamp Tax Law include technology contracts and property rights transfer documents in intangible assets.
5. Land value-added tax.
It is a tax levied on units and individuals who transfer the right to use state-owned land, buildings and their attachments on the ground and obtain income, as well as the value-added amount obtained from the transfer of real estate. Among them, the transfer of land use rights belongs to intangible assets.
6. Deed tax.
Deed tax is a kind of tax paid by the undertaker according to the contract concluded by both parties when the property rights of houses and land are transferred due to sale, pawn, gift or exchange. The tax object of deed tax includes the transfer of state-owned land use right and the transfer of land use right, in which the transfer of land use right belongs to intangible assets.
7. Urban maintenance and construction tax.
Value-added tax, consumption tax and business tax (hereinafter referred to as? Three taxes? ) of the units and individuals to the actual payment? Three taxes? A tax levied on the basis of taxation. As business tax is one of its taxes, urban maintenance and construction tax should also be paid for the transfer of intangible assets.
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