Is the transfer of technology ownership sales revenue?

Legal analysis: the transfer of technology ownership does not belong to sales revenue. Belong to non-operating income. Non-operating income mainly includes the exchange of non-monetary assets, the sale of intangible assets, debt restructuring, etc., and the income obtained by transferring the ownership of a patented technology belongs to the sale of intangible assets, so it should be included in non-operating income. The transfer of patent income needs to pay business tax, urban construction tax and education surcharge according to the tax item of "transfer of intangible assets".

Legal basis: The decision to declare the patent right invalid in Article 47 of the Patent Law of People's Republic of China (PRC) has no retrospective effect on the patent infringement judgment and conciliation statement made and executed by the people's court before the patent right was declared invalid, the fulfilled or executed patent infringement dispute settlement decision, and the fulfilled patent licensing contract and patent transfer contract. However, if the patentee's malice causes losses to others, it shall make compensation.

If the patent infringement compensation, patent exploitation fee and patent transfer fee are not returned in accordance with the provisions of the preceding paragraph, which obviously violates the principle of fairness, they shall be returned in whole or in part.