If it is a patent firm, it is included in the main business income, otherwise it is included in other business income.
Licensing a patent means transferring part of the right to use the 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.
Patent right belongs to the scope of franchising, and it is the exclusive right granted by the national patent authority to the applicant or the heir to the right to exploit his invention and creation within a certain period of time.
Patent right is an exclusive right with exclusivity. If a non-patentee wants to use the patented technology of others, he must obtain the consent or permission of the patentee according to law.
legal ground
People's Republic of China (PRC) accounting law
Article 5 Accounting institutions and accountants shall conduct accounting in accordance with the provisions of this Law and exercise accounting supervision.
No unit or individual may in any way incite, instigate or force accounting institutions or accountants to forge or alter accounting vouchers, accounting books and other accounting materials and provide false financial and accounting reports.
No unit or individual may retaliate against accounting personnel who perform their duties according to law and resist acts that violate the provisions of this Law. Article 9 All units must conduct accounting according to the actual economic and business events, fill in accounting vouchers, register accounting books and prepare financial and accounting reports.
No unit may use false economic and business matters or materials for accounting. Article 10 The following economic and business matters shall be accounted for through accounting procedures:
(1) Receipt and payment of currency and securities;
(two) the receipt, increase or decrease and use of the property;
(3) The occurrence and settlement of creditor's rights and debts;
(4) Increase or decrease of capital and funds;
(5) Calculation of income, expenditure, expenses and costs;
(six) the calculation and processing of financial results;
(seven) other matters that need to go through accounting procedures and conduct accounting. Article 13 Accounting vouchers, account books, financial accounting reports and other accounting materials must conform to the provisions of the unified national accounting system.
If an electronic computer is used for accounting, its software and the accounting vouchers, account books, financial accounting reports and other accounting materials generated by it must also conform to the provisions of the unified national accounting system.
No unit or individual may forge or alter accounting vouchers, accounting books and other accounting materials and provide false financial and accounting reports.