Does the income from the transfer of patent technology ownership belong to sales (business) income? It is still non-operating income.

Belong to non-operating income. Non-operating income mainly includes: non-monetary assets exchange income, sales of intangible assets income, debt restructuring income and so on. And the income from the transfer of patent technology ownership belongs to the income from the sale of intangible assets and should be included in non-operating income.

Patent transfer is regarded as sales, which belongs to the scope of tax payment stipulated by Chinese laws, so patent transfer should also be taxed. The transfer of patent income needs to pay business tax, urban construction tax and education surcharge according to the tax item of "transfer of intangible assets". At the same time, after deducting relevant taxes and fees from the income from patent transfer, 20% personal income tax will be paid according to the tax item of "income from royalties".

The corresponding accounting entries are as follows:

Borrow: Bank deposit?

Loan: non-operating income

Record the payable business tax as the expenditure of the transfer result;

Debit: non-operating income

Loan: taxes payable-business tax payable

Extended data

Responsibility for patent transfer:

According to the contract law, the patent right transfer contract belongs to the technology transfer contract, so the transferor of the patent right transfer contract should guarantee that he is the legal owner of the provided technology, and that the provided technology is complete, correct and effective, and can achieve the agreed goals.

The transferee shall, in accordance with the agreed scope and time limit, undertake the obligation of confidentiality for the undisclosed secret part of the technology provided by the transferor. If the transferor fails to transfer the technology as agreed, it shall return part or all of the royalties and bear the liability for breach of contract.

Where a third party is allowed to exploit a patent or use a technical secret beyond the agreed scope in violation of the agreement, it shall stop the breach of contract and bear the liability for breach of contract; Anyone who violates the agreed confidentiality obligation shall bear the liability for breach of contract.

If the transferee fails to pay the royalties as agreed, it shall pay the royalties and liquidated damages as agreed; Failure to pay royalties or liquidated damages shall stop the exploitation of patents or the use of technical secrets.

Baidu Encyclopedia-Non-operating income