据了解 ,国家税务总局经研究后明确规定 :对外国企业１９９３年底以前与我国境内单位签订的转让无形资产合同所取得的转让收入 ,无论何时取得 ,均不征收营业税。由于转让无形资产是转让所有权或使用权的行为 ,包括转让土地使用权、商标权、非专利技术、著作权和商标 ,转让方所 It is learned that after the study, the State Administration of Taxation clearly stipulated that no transfer of business tax shall be levied on the transfer income obtained from the contract for the transfer of intangible assets signed by the foreign enterprises with the domestic units before the end of 1993, no matter when they are obtained. Since the transfer of intangible assets is the transfer of ownership or use rights, including the transfer of land use rights, trademark rights, non-patented technology, copyrights and trademarks, the transferor