近来,部分地区反映对股权转让中涉及的无形资产、不动产转让如何征收营业税问题不够清楚,要求明确。经研究,现对股权转让的营业税问题通知如下:一、以无形资产、不动产投资入股,参与接受投资方利润分配,共同承担投资风险的行为,不征收营业税。二、对股权转让不征收营业税。三、 Recently, some regions have not clearly defined the requirements on how to charge sales tax on intangible assets involved in equity transfer and the requirements for the transfer of real estate. Upon research, we hereby notify you of the Business Tax on Equity Transfer as follows: I. Investing in shares of intangible assets and immovable property, taking part in accepting profit distribution from investors and jointly assuming the investment risk, and not levying business tax. Second, the business tax is not imposed on the transfer of shares. three,