1. Do I need to pay value-added tax when transferring copyright?
1. VAT is payable on transfer of copyright. According to relevant legal provisions, units and individuals who sell goods or process, repair and repair services, sell services, intangible assets, real estate and imported goods in my country must pay value-added tax in accordance with the law.
2. Legal basis: "Provisional Regulations of the People's Republic of China on Value-Added Tax" No. 1 ArticleEntities and entities that sell goods or process, repair and repair services (hereinafter referred to as labor services), sell services, intangible assets, real estate and imported goods within the territory of the People's Republic of China Individuals, who are VAT taxpayers, shall pay VAT in accordance with these Regulations.
"Provisional Regulations of the People's Republic of China on Value-Added Tax"Article 3 If a taxpayer concurrently operates projects with different tax rates, the sales of projects with different tax rates shall be calculated separately; if the sales are not calculated separately, the higher tax rate shall apply.
2. What is value-added tax
1. Value-added tax is a turnover tax levied based on the value-added amount generated during the circulation of goods (including taxable services) as the basis for tax calculation. In terms of tax calculation principles, value-added tax is a turnover tax levied on the added value of multiple links in the production, circulation, and labor services of goods or the added value of goods.
2. Value-added tax is a tax levied on the value-added realized by units and individuals that sell goods or provide processing, repair and repair services, or import goods. Value-added tax has become one of the most important taxes in China.
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