Should the net income from the sale of patent rights be reduced by VAT?

There is no question of whether the net income from the sale of patent rights by enterprises is deducted from the value-added tax.

Value-added tax is extra-tax, so it does not participate in the calculation of income itself, but is accounted for in the subject of "tax payable-value-added tax payable" in the form of liabilities.

The net income from the sale of patent rights by enterprises is calculated according to the accounting requirements of accounting standards, and there is no problem.