各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局: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。 Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau: Recently, some regions have reflected the question of how to impose business tax on the transfer of intangible assets and immovable property involved in equity transfer Not clear enough, the request is clear. 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.