The transfer of the right to use a patent is a matter of leasing intangible assets. The specific accounting entries are divided into the following steps:
1. Obtain rental income:
Debit: bank deposits
Debit: other business income
2. Carry forward the value-added tax payable:
Debit: business tax and surcharges
< p>Debit: taxes payable - value-added tax payable3. Amortized patent cost:
Debit: other business costs
Manufacturing expenses
Credit: Accumulated amortization
Generally, we only have ownership rights for patented technology, and the patent owner has ownership. Non-patented technology is generally not called ownership and only involves issues of use rights and transfer rights.
Patent rights are transferable. To transfer patent rights, the parties concerned shall enter into a written contract and register it with the patent administration department of the State Council, which shall make an announcement. The transfer of patent rights shall take effect from the date of registration. Any transfer of patent rights by Chinese entities or individuals to foreigners must be approved by the relevant competent authorities under the State Council.
"Ownership" refers to the property owner's right to possess, use, dispose of and benefit from his or her property. Ownership is an exclusive right, and the subject of its rights is specific, but the subject of obligations is not specific. For a technological achievement, only after applying for and being granted a patent right, the patentee will enjoy the exclusive right to implement his invention-creation patent similar to ownership within the validity period of the patent right.
The right to use and transfer non-patented technological achievements is different. First, it only exists between specific parties. Specifically, first, between the unit and its employees, the right to use and transfer technical achievements belongs to the unit, while the right to use and transfer non-duty technical achievements belongs to the individual who completed the non-duty technical achievements.
Second, if the parties to the contract agree that the right to use or transfer the non-patented technological achievements belongs to one party, the other party shall not use or transfer it; , all parties can use it, but any party must obtain the consent of the other party when transferring non-patented technological achievements, and the benefits shall be reasonably shared by both parties.
Second, it has no effect against third parties. This means that the ownership of non-patented technological achievements is only between the unit and its employees and is legally binding between the parties to the contract. It does not affect the use or transfer of the same technology by any third party who masters the technology. Therefore, the right to use and transfer non-patented technological achievements is not an exclusive right, but a non-exclusive right, and therefore does not have the attribute of "ownership" in the legal sense.