Generally speaking, business activities that are not closely related to daily business activities belong to non-operating income, such as the transfer of patent technology ownership, the sale of fixed assets, etc., while business activities such as the transfer of patent technology use rights should be included in other business income. The cost of transferring technology ownership should be included in non-operating income.
According to the definition of non-operating income and other business income, it can be judged that:
1. Non-operating income refers to various incomes that are not directly related to the production and operation of an enterprise, including fixed assets inventory surplus, net income from disposal of fixed assets, income from non-monetary transactions, income from the sale of intangible assets, net income from fines, etc.
2. Other business income refers to the inflow of economic benefits in daily activities such as selling goods, providing labor services and transferring the right to use assets other than the main business income of an enterprise. Such as selling materials, materials and packaging materials, transferring intangible assets, leasing fixed assets, leasing packaging materials, transporting and selling waste materials, etc.
Legal basis:
Article 27 of the Enterprise Income Tax Law of People's Republic of China (PRC)
The following income of an enterprise may be exempted or reduced from enterprise income tax:
(1) Income from agriculture, forestry, animal husbandry and fishery projects;
(two) the investment and operating income of public infrastructure projects supported by the state;
(three) income from engaging in qualified environmental protection, energy saving and water saving projects;
(4) Income from qualified technology transfer;
(5) Income as stipulated in the third paragraph of Article 3 of this Law.
Article 28
Small and low-profit enterprises that meet the requirements shall be subject to enterprise income tax at a reduced rate of 20%.
High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.