Business tax and taxes and fees recorded in this account and included in profits and losses in the daily operation of the enterprise. Such as rent business tax, service business tax, resource tax and so on.
At present, the disposal of patent rights is not the daily business activities of enterprises, but accidental activities, so it cannot be included in business tax and surcharges.
Then contact the definition of non-operating income and expenditure, which records the profits and losses arising from the non-daily activities of the enterprise. Including the disposal of fixed assets and intangible assets. Therefore, the business tax on the disposal of patent rights should be included in the non-operating income and expenditure. The same is true for the disposal of fixed assets.
In addition, the disposal of patent rights has been included in the scope of camp reform, and value-added tax is paid instead of business tax.