Patent transfer contract refers to a contract in which the patentee, as the transferor, transfers the ownership or holding right of the invention-creation patent to the transferee, and the transferee pays the agreed price. Patent transfer refers to the transfer of ownership of patented technology. According to the contract, the transferee pays the patent fee to the transferor, and the transferor gives the patent right to the transferee, and the transferee becomes the new patentee.
There are no closely related business activities in daily business activities, and the income obtained is non-operating income. The transfer of patent technology ownership and the sale of fixed assets belong to non-operating income, while the transfer of patent technology use rights and other business activities should be included in other business income.