What is the income from individual patent transfer?

Non-operating income. The transfer of technology ownership does not belong to sales revenue. Belong to non-operating income. Non-operating income mainly includes the exchange of non-monetary assets, the sale of intangible assets, debt restructuring, etc., and the income obtained by transferring the ownership of a patented technology belongs to the sale of intangible assets, so it should be included in non-operating income. 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".