Analysis:
Let me illustrate this problem through an entry at the time of transfer:
Debit: Bank deposit 28
Accumulated amortization 20
Provision for impairment of intangible assets 5
Loans: intangible assets 50
Taxes payable-business tax payable 1.4
Non-operating income 1.6
From the above entries, we can easily see that there is a profit and loss income account "non-operating income" with the amount of 1.6 million yuan, so the net income when transferring intangible assets is 1.6 million yuan.
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