Is the transfer of mining rights an intangible asset sale?

Mining right is an intangible asset and a right. According to China's Constitution and Mineral Resources Law, mineral resources belong to the state, and the state has ownership. Mining right is another kind of property right attached to the ownership of national mineral resources. Article 6 of the Detailed Rules for the Implementation of the Mineral Resources Law stipulates: "Mining right refers to the right to mine mineral resources and obtain mined mineral products within the scope stipulated in the legally obtained mining license." The unit or individual who has obtained the mining right license is called the mining right owner, who owns the mining right and the ownership of the mineral products obtained from mining. China's mining resources are owned by the state. If others want to obtain mining rights, they must pay a certain transfer fee to the state. China's mining right is divided into mining right and exploration right, which is the product of mining right system.

Is mining right an intangible asset?

2. What are intangible assets?

According to the Notes on Selling Services, Intangible Assets and Real Estate attached to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36), "Selling intangible assets refers to the business activities of transferring the ownership or use right of intangible assets. Intangible assets refer to assets that have no physical form but can bring economic benefits, including intangible assets such as technology, trademarks, copyrights, goodwill, the right to use natural resources and other rights.

Technology, including patented technology and non-patented technology.

The right to use natural resources includes land use right, sea area use right, exploration right, mining right, water intake right and other natural resources use rights.

Other intangible equity assets include infrastructure asset management rights, public enterprise franchise rights, quotas, management rights (including franchise rights and chain management rights), distribution rights, agency rights, membership rights, seat rights, virtual props for online games, domain names, naming rights, portrait rights, naming rights, transfer fees, etc. "

3. What are the contents of intangible assets?

Intangible assets include patent right, non-patented technology, trademark right, copyright, land use right, franchise and so on.