转让无形资产

及（c）对提供服务、转让无形资产和销售不动产征收的营业税。

And ( c ) the Business Tax on providing services , transferring intangible assets and selling real estate .

在这种情况下，你们应就转让无形资产的收入按5%交纳营业税。

In this case , you company will be levied at the rate of5 % on the transfer income .

对提供应税劳务、转让无形资产以及销售不动产的行为，征收营业税。

Business Tax is levied on the provision oftaxable services , the transfer of intangible assets , and the sale ofimmovable properties .

税务局：这意味着你们是以转让无形资产换取房屋所有权。

Tax official : you mean that your company tra fer the right to use land in exchange for the ownership of the housing .

对第一种情况，其性质是转让无形资产，如果是无偿行为，则不征税。

For the first case , the nature is transfer of the intangible asset , so the business tax is exempt provided it is transfer for free .

一般地说，提供给税业务、转让无形资产和出卖不动产都要交纳营业税。

Generally speaking , the business tax is levied on the taxable service , the transfer of intangible asset and sale of the immovable property within china .

非应税项目是指提供非应税劳务，转让无形资产、销售不动产、建造非生产性建筑及构筑物。

Non-taxable items refer to the provision of non-taxable services , transfer of intangible assets , sale of real properties and construction of buildings or structures not for production purposes .

营业税的征收范围具体包括交通运输业、建筑业、金融保险业、邮电通信业、文化体育业、娱乐业、服务业、转让无形资产和销售不动产9个税目。

The scope of business tax includes transportation , construction , finance and insurance , post and telecommunication , culture and sports , entertainment , services , transferring intangible assets and sales of real estate .

营业税是我国境内提供给税劳务、转让无形资产或销售不动产的单位和个人，就其取得的营业额征收的一种税。

Business tax is our country churchyard is offerred should tax service , make over intangible assets or sell praedial unit and individual , with respect to a kind of tax that the turnover that its obtain imposes .

适用于职业篮球俱乐部整体转让为目的的无形资产评估，适用于运用收益现值法评估。

It is suitable to assess the intangible assets of professional basketball club , which is made over as a whole and applicable to make use of the income current value method .

指出如下观点：林地资产应确认为不动产的固定资产，林地使用权转让应确认为无形资产，林地资产的计量模式应选择名义货币作为计量单位，历史成本或公允价值应作为其计量基础。

In respect of recognition and measurement , forestland asset should be regard as fixed asset , and converting forestland right should be regard as intangible asset . Module of forestland asset measurement should be made of nominal monetary unit and historical cost or fair value basis .