Legal analysis: Transfer the right to use patented technology and sell patented technology, and the money received will be included in non-operating income.
Legal basis: "Enterprise Income Tax Law of the People's Republic of China" Article 27 The following income of enterprises can be exempted from or reduced from enterprise income tax:
(1) ) Income from agricultural, forestry, animal husbandry, and fishery projects;
(2) Income from investment and operation of public infrastructure projects supported by the state;
(3) Income from qualified environmental protection, energy and water conservation projects;
(4) Qualified income from technology transfer;
(5) The provisions of paragraph 3 of Article 3 of this Law of income.