国家税务总局关于印发《营业税税目注释》(试行稿)的通知 Circular of the State Administration of Taxation on Printing and Distrib

sfer of land-use right raters to the behavior of a land-user who transfers the land-use right.

　　No business tax is levied on the behavior of the land-owner who sells the land-use right and on the land-user who returns the land-use right to the land-owner.

　　Tax is not levied in light of this tax category on land-lease.

　　（II） The transfer of trademark Right

　　The transfer of tra

demark right refers to the behavior of transferring the ownership or use-right of trademarks.

　　（III） The Transfer of Patent Right

　　The transfer of patent right refers to the behavior of the ownership or use-right to patent technology.

　　（IV） The Transfer of Non-Patent Technology

　　The transfer of non-patent technology refers to the behavior of transferring the ownership or use-right of non-patent technology.

　　Tax is not levied in light of this tax item on the behavior of providing technology without ownership.

　　（V） Transfer of Copyright

　　The transfer of copyright refers to the behavior of transferring the ownership or use-right to works. Works include written works， figure works （such as picture albums and photo albums） and audio video works （such as the master film and the master video tape）。

　　（VI） Transfer of Goodwill

　　The transfer of goodwill refers to the behavior of transferring the use- right of commercial reputation.

　　No business tax is levied on the behavior of using intangible assets to invest and buy shares participate in receiving the investor's profit distribution and jointly share investment risks. But tax is levied in light of this tax item on the transfer of the stock right.

　　IX. Marketing of Immovable Property

　　The marketing of immovable property refers to the behavior of transferring ownership to the immovable property with compensation.

　　Immovable property refers to property that cannot be moved or moving will entail changes in nature and shape.

　　The levying scope of this tax item includes： the sales of buildings or structures and other land attachments.

　　（I） Sales of Buildings or Structures

　　The sales of buildings or structures refers to the behavior of transferring ownership of buildings or structures with compensation. Marketing buildings in the form of transferring limited property right or permanent use-right is regarded as selling buildings.

　　（II） Sales of Other land Attachments

　　Selling other land attachments means the behavior of transferring the ownership of other land attachments with compensation.

　　Other land attachments refer to the immovable properties attached to the land other than buildings or structures.

　　Granting immovable property by a work unit to others is regarded as selling immovable property.

　　Tax is levied in light of selling immovable property on the behavior of selling immovable property together with the transfer of the use-right of land occupied by the immovable property.

　　No business tax is levied on the behavior of using immovable property to invest and buy shares， participate in receiving the investor's profit distribution and jointly share investment risks. But tax is levied in light of this tax item on the transfer of the stock right.

　　Tax is not levied in light of this tax item on immovable property leasing

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