Patent right belongs to property right, and patent transfer refers to a contract in which the patentee, as the transferor, transfers the ownership of his invention-creation patent to the transferee, and the transferee pays the agreed price. The party who obtains the patent right through the patent right transfer contract becomes a new legal patentee, and may also conclude a patent transfer contract and a patent licensing contract with others, including the transfer of the patent application right. Here, it is necessary to distinguish between patent transfer and patent license. Patent licensing is to transfer part of the right to use a patent to others. In the licensing contract, the patentee disposes of the right to use the patent, not the ownership. When the patent is transferred, the patentee disposes of the ownership. Therefore, the income from patent right transfer belongs to property income.
Patent transfer requires both parties to sign a patent transfer contract, and then go through the formalities of changing the description items at the relevant state intellectual property units.
1, the transfer of patent rights and the sale of intangible assets are not the daily business activities of enterprises and must be included in non-operating income. If the ownership of intangible assets is transferred, it is equivalent to sale and included in non-operating income.
2. The transfer of patent use right is included in other business income. Because the transfer of trademark use right belongs to the category of "transfer of asset use right", it conforms to the definition of income. This can be simply understood as the transfer of patent use right belongs to the lease of intangible assets.