If the intangible assets are used as equity, they will be treated as equity transfers. When an individual transfers equity, the untaxable income remaining after deducting the original value of the equity and reasonable expenses from the equity transfer income shall be subject to personal income tax as "income from property transfer". The original value of the equity of an individual's intangible assets shall be confirmed based on the sum of the monetary asset price recognized or approved by the tax authorities for investment time and reasonable taxes directly related to the acquisition of the equity.
When individuals transfer equity, they shall The balance of the equity transfer income after deducting the original value of the equity and reasonable expenses is the taxable income, and personal income tax is paid as "property transfer income".
Transfer of intangible assets: Identifiable intangible assets include patents, non-patented technologies, trademark rights, copyrights, land use rights and franchises, etc. Identifiable intangible assets are goodwill. Disposal of intangible assets mainly refers to the sale and write-off of intangible assets. Whether it is selling intangible assets or writing off intangible assets, it shows that the intangible assets are not expected to bring economic benefits to the enterprise, so they should be written off from the enterprise's books.
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