If intangible assets are used as equity, they will be treated as equity transfers. When an individual transfers equity, the untaxable income remaining after deducting the original value of the equity and reasonable expenses from the equity transfer income is subject to personal income tax as "income from property transfer". The original value of the equity of an individual's intangible assets shall be confirmed based on the sum of the monetary asset price recognized or approved by the tax authorities for investment time and reasonable taxes directly related to the acquisition of the equity.

Individuals transfer equity in order to The balance of the equity transfer income after deducting the original value of the equity and reasonable expenses is the taxable income, and personal income tax is paid as "property transfer income".

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