无形资产，指企业为生产商品、提供劳务、出租给他人，或为管理目的持有的、没有实物形态的非货币性长期资产，分为可辨认无形资产和不可辨认无形资产。
无形资产转让（transfer of intangible assets）。可辨认无形资产包括专利权、非专利技术、商标权、著作权、土地使用权和特许权等，不可辨认无形资产是 商誉。
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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.
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 .
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.
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