Which accounting entry should be included in the income from renting intangible assets and selling intangible assets?

When an enterprise sells intangible assets, it shall include the difference between the price obtained and the book value of intangible assets and the taxes payable in the current profit and loss (non-operating income or non-operating expenditure), and the relevant accounting entries are as follows:

Debit: bank deposit

Intangible assets impairment reserve

accumulated amortization

Non-operating expenses (debit balance)

Loan: intangible assets

Taxes payable-business tax payable

Non-operating income (credit balance)

The most common accounting methods for amortization of the value of leased intangible assets are as follows: when an enterprise leases intangible assets, the rent obtained is confirmed in accordance with the provisions of the Accounting Standards for Business Enterprises No.65438 +04- Income and included in other business income; At the same time, according to the matching principle, all kinds of expenses related to the transfer are recorded in other business cost subjects.

Extended data

The collection scope of intangible assets includes: transfer of land use right, transfer of trademark right, transfer of patent right, transfer of non-patented technology, transfer of copyright and transfer of goodwill.

(1) Transfer of land use right: the land owner transfers the land use right, and the land user returns the land use right to the land owner without collecting business tax.

Land lease is not taxed according to this tax item.

(2) Transfer of trademark right: the act of trademark ownership or use right.

(3) Patent right transfer: the ownership or right to use the patented technology.

(4) Transfer of non-patented technology: the ownership or use right of non-patented technology and the provision of non-proprietary technology are not taxed according to this tax item.

(5) Transfer of copyright: the act of ownership or use right. Works, including written works, graphic works (such as picture books and photo albums) and audio-visual works (such as master films and videos).

(6) Transfer of goodwill: the act of using goodwill.

The power generation indicators held by the company do not belong to the above intangible assets subject to business tax, and no business tax is required. At the same time, selling goods and providing taxable services do not belong to value-added tax, and there is no need to pay value-added tax.

References:

Baidu encyclopedia-intangible assets