The tax rate of general taxpayers selling intangible assets is 6% or 9%, and the tax rate of small-scale taxpayers selling intangible assets is 3%. Intangible assets refer to identifiable non-monetary assets owned or controlled by enterprises, including patents, non-patented technologies, trademarks, copyrights and land use rights. Among them, when the general taxpayer transfers the ownership or use right of intangible assets such as technology, trademark right, copyright, goodwill and natural resources, the tax rate is 6%; When the general taxpayer transfers the land use right, the tax rate is 9%.
According to Article 9 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), if a taxpayer purchases goods, services, intangible assets and real estate, and the VAT deduction voucher obtained does not comply with laws, administrative regulations or the relevant provisions of the tax authorities in the State Council, the input tax shall not be deducted from the output tax.