Turnover tax should be paid when transferring (VAT should be paid if business tax is changed), and the transfer income should also be incorporated into the annual income to pay income tax.
In case of purchase, debit: accounts receivable or deposits, loan: intangible assets, and loan: taxes payable (including surcharges).
Apply for assets that are not reflected in the book, borrow: accounts receivable or deposits, loan: non-operating income, and loan: taxes payable (including surcharges). Income tax is accumulated quarterly together with other income.
2. If the right to use is really sold, it should be understood as charging patent fees or technology transfer fees, which are generally charged annually according to product sales. When recognizing income, turnover tax and income tax should also be paid.