Valuation items: the sale of 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, natural resource use rights and other rights and interests.
Technology, including patented technology and non-patented technology.
The right to use natural resources, including land use rights, sea area use rights, exploration rights, mining rights, water intake rights and other natural resources use rights.
Other rights and interests intangible assets, including infrastructure asset management right, public enterprise franchise right, quota, management right (including franchise right, chain management right, etc.), distribution right, agency right, membership right, seat right, virtual props of online games, domain name, name right, portrait right, naming right, transfer fee, etc.
Basis: Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36).