Scope of camp reform: transportation, land transportation, water transportation, air transportation and pipeline transportation.
Part of modern service industry refers to business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, tangible movable property leasing services, judicial expertise consulting services, radio, film and television services.
However, the transfer of copyright belongs to the trademark and copyright transfer service under some cultural and creative services in modern services, which refers to the business activities of transferring trademarks, goodwill and copyrights. It belongs to the scope of changing business tax into value-added tax, and value-added tax is levied.
Extended data:
Introduction to the Classification of Transferred Intangible Assets
1. Transfer of land use right
Refers to the transfer of land use rights by land users.
(1) Business tax is not levied on the transfer of land use rights by land owners and the return of land use rights by land users to land owners.
(2) When the taxpayer returns the land use right to the land owner, as long as the official document of the local people's government at or above the county level is issued to recover the land use right, no matter whether the source of funds paid for land acquisition compensation is government financial funds, business tax will not be levied.
(three) land users transfer, mortgage, replacement of land, whether or not to obtain the certificate of land ownership, whether or not in the process of transfer, mortgage, replacement of land with the other party for the registration of change of land ownership certificate.
As long as the land user has the right to possess, use, benefit or dispose of the land, and there is evidence such as contract to prove that he has substantially transferred, mortgaged or replaced the land and obtained corresponding economic benefits, the land user and the other party shall pay business tax in accordance with the provisions of the tax law.
(4) The income from the transfer of land use rights by the land consolidation reserve supply center (including the land trading center) shall be subject to business tax under the title of "intangible assets-land use rights".
(5) invest in intangible assets, participate in the profit distribution of the recipient, share the investment risks, and do not levy business tax. Business tax is not levied on the transfer of equity after investment.
(6) When a unit or individual transfers a project under construction, regardless of whether the project owner and the land user have gone through the renaming procedures, its essence is the transfer of real estate ownership or land use rights. Transfer of projects under construction, business tax shall be levied according to the following methods:
(1) The business tax shall be levied according to the tax item of "intangible assets-land use right" when transferring the projects under construction that have completed the pre-development of land or are undergoing the pre-development of land, but have not yet entered the construction stage.
(2) For the transfer of projects under construction that have entered the stage of housing construction, business tax shall be levied according to the tax item of "sales of real estate".
Note: Land lease is not taxed according to the tax item of intangible assets transfer, which belongs to the taxation scope of "service industry-leasing industry".
2. Trademark right transfer refers to the transfer of trademark ownership or use right.
3. Patent transfer refers to the act of transferring the ownership or use right of patented technology.
4. The transfer of non-patented technology refers to the act of transferring the ownership or use right of non-patented technology.
5. The transfer of copyright refers to the act of transferring the ownership or right to use a work.
6. The transfer of goodwill refers to the transfer of the right to use goodwill.
Baidu encyclopedia-transfer of intangible assets