Yes.
According to Dongao Accounting Online Inquiry, if a company sells intangible assets, if the intangible assets are patented technology or non-patented technology, they are exempt from value-added tax; if the intangible assets are land use rights, the tax rate is 11 Value-added tax is calculated and paid; value-added tax is calculated and paid at a rate of 6 for the disposal of other intangible assets. This enterprise is a small-scale taxpayer, and the value-added tax is determined according to the simplified tax calculation method, with a tax rate of 3.