Among the new tax proposals, one would restrict income shifting by a U.S. company to a foreign subsidiary, by transferring patents or other intangible property.
新税收计划中的一项内容是，限制美国公司通过转移专利或其他无形资产向外国子公司转移收入。
Taxpayers transferring other intangible assets shall report and pay tax to the local competent tax authorities where the establishment is located.
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。
For intangible assets, as long as they are used in China, they must pay Business Tax no matter whether the leaser has an establishment in China.
对无形资产，只要它的使用地在中国，不管有没有在中国设有机构，都要纳营业税。
Tax official: If the intangible asset is used in China, the leasing operation is taxable, no matter whether the company has organizations in China.
税务局：ꆊ对无形资产，只要它的使用地在中国，不管有没有在中国设有机构，都要纳营业税。
For the first case, the nature is transfer of the intangible asset, so the business tax is exempt provided it is transfer for free.
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。
Among the new tax proposals, one would restrict income shifting by a U. S. company to a foreign subsidiary, by transferring patents or other intangible property.
新税收计划中的一项内容是，限制美国公司通过转移专利或其他无形资产向外国子公司转移收入。
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。
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.
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.
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。
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