The tax rate for intangible assets is 6 or 9. The tax rate for small-scale taxpayers selling intangible assets is 3. Intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by enterprises, including patent rights, non-patented technologies, trademark rights, copyrights, land use rights, etc. . Among them, when a general taxpayer transfers the ownership or use rights of technology, trademark rights, copyrights, goodwill, natural resources and other equity intangible assets, it is levied at a tax rate of 6; when a general taxpayer transfers land use rights, it is levied at a tax rate of 9 .
"Provisional Regulations of the People's Republic of China on Value-Added Tax"
Article 10
The input tax on the following items shall not be deducted from the output tax :
(1) Purchased goods, labor, services, intangible assets and real estate used for tax calculation items using the simplified tax calculation method, value-added tax-exempt items, collective welfare or personal consumption;
(2) Purchased goods with abnormal losses, as well as related labor and transportation services;
(3) Purchased goods used for products in progress and finished products with abnormal losses ( (Excluding fixed assets), labor and transportation services;
(4) Other items specified by the State Council.