Debit: the amount actually received by the bank deposit.
Accumulated amortization The accumulated accumulated amortization amount.
Loan: intangible assets-book balance of patent right
Taxes payable-transfer price of value-added tax payable (output tax) * applicable tax rate 6%
Non-operating income-loan balance for disposal of non-current assets
Second, the income from the transfer of intangible assets by an enterprise is included in the current profit and loss, not obtained in the daily business activities of the enterprise, which does not meet the definition of "income" and should not be regarded as income, and is accounted for by the subject of "non-operating income".
Third, description.
1. The concepts and differences of income and profit in Accounting Standards for Business Enterprises-Basic Standards
(1) Income refers to the total inflow of economic benefits formed by enterprises in their daily activities, which will lead to the increase of owners' equity, regardless of the capital invested by owners.
(2) Profit refers to the inflow of economic benefits formed by the enterprise's non-daily activities, which will increase the owner's equity, and has nothing to do with the capital invested by the owner. Profits include those directly included in owners' equity and those directly included in current profits.
(3) "Daily activities" is an important criterion for confirming income. The inflow of economic benefits from daily activities shall be recognized as income. On the contrary, the inflow of economic benefits from non-daily activities cannot be recognized as income, but should be included in profits. For example, the rental income from renting intangible assets belongs to daily activities and should be recognized as income, but the disposal of intangible assets belongs to non-daily activities, and the net income formed should not be recognized as income, but as income.
2. Accounting for disposal of intangible assets. When an enterprise disposes of intangible assets, it shall account for the difference between the book value of intangible assets and the relevant taxes and fees for sale as non-operating income or non-operating expenditure. In ...
(1) book value = book balance of intangible assets-accumulated amortization amount-provision for impairment.
(2) Sales-related taxes and fees. /kloc-The Measures for the Implementation of the Pilot Project of Changing Business Tax to Value-added Tax, which was implemented in May, 0/6, stipulates that units and individuals that sell labor services, intangible assets or real estate (hereinafter referred to as taxable activities) in People's Republic of China (PRC) are value-added tax payers, and should pay value-added tax in accordance with these measures, but not business tax. Taxpayers' taxable behavior is 6% (providing transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate and land use rights at the tax rate of 1 1%) (providing tangible movable property leasing services at the tax rate of 17%) (taxable behavior stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China with the tax rate of zero).