Patents belong to non-operating income. Non-operating income mainly includes: non-monetary assets exchange income, sales of intangible assets income, debt restructuring income and so on. And the income from the transfer of patent technology ownership belongs to the income from the sale of intangible assets, so it should be included in non-operating income.
Patent transfer is regarded as sales, which belongs to the scope of tax payment stipulated by Chinese laws, so patent transfer should also be taxed.