If high-tech enterprises are listed on the GEM, it is best to control it at around 30%.
It is best to control the SME board and motherboard at around 20%.
Intangible assets refer to identifiable non-monetary assets that are owned or controlled by enterprises and have no physical form. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no physical entity, they show some legal rights or technologies. But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets.
Collection scope:
Article 8 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] 149) stipulates that the transfer of intangible assets refers to the transfer of ownership or use right of 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.
(a) the transfer of land use rights refers to the transfer of land use rights by land users.
Business tax shall not be levied on the transfer of land use rights by land owners and the return of land use rights by land users to land owners.
Land lease is not taxed according to this tax item.
(two) the transfer of trademark rights refers to the transfer of trademark ownership or use rights.
(3) Patent transfer refers to the act of transferring the ownership or use right of patented technology.
(4) The transfer of non-patented technology refers to the act of transferring the ownership or use right of non-patented technology.
The act of providing technology without ownership shall not be taxed according to this tax item.
(5) Copyright transfer refers to the act of transferring the ownership or right to use a work. Works, including written works, graphic works (such as picture books and photo albums) and audio-visual works (such as master films and videos).
(six) the transfer of goodwill refers to the transfer of the right to use goodwill.
According to the above provisions, combined with the situation described in the question, the power generation indicators held by the company do not belong to the above intangible assets subject to business tax, and no business tax is required. At the same time, selling goods and providing taxable services do not belong to value-added tax, and there is no need to pay value-added tax.