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 transfer the right to use land in exchange for the ownership of the housing .
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.
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: This means that your company exchanges the land- use right for the ownership of the houses.
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, it is actually the transfer of intangible asset, so the business tax is exempt if it is transferred for free.
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.
第五条纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产收取的全部价款和价外费用。
Article 4 Where any taxpayer provides taxable services, transfers intangible assets or sells real estates, the tax payable shall be computed according to the turnover and the prescribed tax rates.
纳税人转让其他无形资产，应当向其机构所在地主管税务机关申报纳税。
Taxpayers transferring other intangible assets shall report and pay tax to the local competent tax authorities where the establishment is located.
特许经营是一种现代商业形式，它的实质是专利、商标、专有技术等无形资产的知识产权的转让。
Franchise management is a kind of modern form of commerce. Its essence is the transfer of knowledge property right of incorporeal assets such as the patent, trademark and special technology.
公路经营权是依托于公路的无形资产，对其转让可采用收益现值估价标准进行评估。
The highway management authority is an invisible assets based on highways and the transferring of it can be evaluated by the evaluating criteria of the present value of income.
公路经营权是依托于公路的无形资产，对其转让可采用收益现值估价标准进行评估。
The highway management authority is an invisible assets based on highways and the transferring of it can be evaluated by the evaluating criteria of the present value of income.
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