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。

youdao

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。

youdao

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。

youdao