What tax should private enterprises pay for the transaction amount of the balance index?

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.42 (20 18) stipulates that taxpayers transfer supplementary cultivated land indicators through the trading platform set up by provincial land administrative departments, and pay value-added tax according to the sales of intangible assets, with the tax rate of 6%.

Counties (districts) with insufficient indicators can apply to Changyu County (district) for transaction purchase, and the transaction price is about 50,000-60,000 yuan/mu. When the new cultivated land index obtained from the transaction is not used due to special circumstances, it may also apply to the exchange for transfer.