China Taxation Service
Hotline: 86-755-82143348 Email: amyhuang@citilinkia.com
The transfer of intangible assets refers to the act of transferring the ownership or use right of the intangible assets.Intangible assets refer to the assets that do not possess material forms but can bring about economic interests.
Tax Items Types
The scope of this tax item covers the transfer of land-use rights， trademark rights， patent rights， non-patented technologies， copyrights and business reputations.
1）Transfer of Land-Use Rights
The transfer of land-use rights refers to the act that the land users transfer their land-use rights.The act that the landowners sell their land-use rights or return their land-use rights to the landowners is exempt from business tax.Land leasing is not covered by this tax item.
2）Transfer of Trademark Rights
The transfer of trademark rights refers to the act of transferring the ownership or use right of the trademarks.
3）Transfer of Patent Rights
The transfer of patent rights refers to the act of transferring the ownership or use right of the patent rights.
4）Transfer of Non-Patented Technologies
The transfer of non-patented technologies refers to the act of transferring the ownership or use right of the non-patented technologies.The act of providing the technologies without ownership is not covered by this tax item.
5）Transfer of Copyrights
The transfer of copyrights refers to the act of transferring the ownership or use right of works. The works here include written works， graphic works （such as pictorial books and albums）， and audiovisual works （such as master films and videotapes）。
6）Transfer of Business Reputations
The transfer of business reputations refers to the act of transferring the use right of the business reputations.The acts of making stock investment with intangible assets， participating in accepting the profit distribution of the investors and jointly sharing investment risks are exempt from business tax. But the transfer of this stock right is covered by this tax item.
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