A taxpayer transferring intangible assets shall report and pay tax to the local administration of taxation of the place where its/his organization is located or domiciled.

 
  • (二)納稅人轉讓無(wú)形資產(chǎn)應當向其機構所在地或者居住地的主管稅務(wù)機關(guān)申報納稅。
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