The income from the sale of patent rights belongs to property income. Patent right belongs to property right, and patent transfer refers to a contract in which the patentee, as the transferor, transfers the ownership or holding right 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. , can be transferred. Article 10 of China's patent law clearly stipulates that the right to apply for a patent and the patent right can be transferred. Where a unit or individual in China transfers the right to apply for a patent or the patent right to a foreigner, foreign enterprise or other foreign organization, it shall go through the formalities in accordance with the provisions of relevant laws and administrative regulations. Where the right to apply for a patent or the patent right is transferred, the parties concerned shall conclude a written contract and register it with the patent administration department of the State Council, which shall make an announcement. The transfer of the right to apply for a patent or the patent right shall take effect from the date of registration. Patent transfer in China usually takes the following three forms: 1, whole patent transfer and exclusive license. The so-called transfer of patent ownership, for example, the patentee (inventor) transfers the whole patent to an enterprise, and after the two parties sign the transfer contract, the inventor (patentee) only has the right to invent and create. 2. The exclusive license for patent exploitation means that the enterprise buys out the patent, and only the patentee and domestic enterprises can use the technology, and the patent cannot be transferred to a third party again. 3. The general license for patent exploitation means that the patentee authorizes an enterprise or individual to produce the patent, or may authorize multiple enterprises or individuals to produce the patent.