谈转让商誉营业税的征管

Discussion on the collection and administration of the sales tax on transferring business reputation

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。

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.