| 谈转让商誉营业税的征管 |
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| 引用本文： | 张宁.谈转让商誉营业税的征管[J].长春大学学报,2007,17(1):14-16. |
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| 作者姓名： | 张宁 |
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| 作者单位： | 长春中庆会计师事务所 吉林长春 |
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| 摘 要： | 转让无形资产——商誉的单位和个人负有缴纳营业税的纳税义务,商誉的不可辨性、不稳定性,使税务征收存在盲区。
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| 关 键 词： | 商誉 营业税 税务征收 |
| 文章编号： | 1009-3907(2007)01-0014-03 |
| 修稿时间： | 2006年10月20 |
Discussion on the collection and administration of the sales tax on transferring business reputation |
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| ZHANG Ning.Discussion on the collection and administration of the sales tax on transferring business reputation[J].Journal of Changchun University,2007,17(1):14-16. |
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| Authors: | ZHANG Ning |
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| Abstract: | Companies and individuals who transfer intangible property-business reputation are obligated to pay sales tax,while there is a blind area of taxation due to the unidentifiable and unstable characteristics of business reputation. |
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| Keywords: | business reputation sales tax tax collection and administration |
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