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问题	个人转让著作权免征增值税吗
释义	法律分析：对个人转让著作权免征增值税。个人转让著作权，是指个人转让著作的所有权或使用权的行为。著作，包括文字著作、图形著作(如画册、影集)、音像著作(如电影母片、录像带母带)。 (二)、著作权转让登记所需要的文件 1、按要求填写的合同登记表; 2、合同复印件; 3、申请人身份证明。 (三)、转让流程提交申请登记机构查询登记机构受理登记人员审查登记完成法律依据：《财政部国家税务总局关于对若干项目免征营业税的通知》二、个人转让著作权，免征营业税。
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