1. Transfer of technology ownership belongs to operating income. Technology ownership belongs to intangible assets in accounting. According to the latest accounting standards, the income from the transfer of intangible assets should be included in the profit and loss of asset disposal. Asset disposal gains and losses belong to operating income;
2. Business activities that are not closely related to daily business activities belong to non-operating income. The transfer of patent technology ownership and the sale of fixed assets belong to non-operating income, and the business activities such as the transfer of patent technology use right should be included in the remaining operating income.
The types of technology transfer contracts include:
1, patent right transfer contract;
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 royalties to the transferor, and the transferor gives the patent right to the transferee, and the transferee becomes the new patentee;
2, the patent application right transfer contract;
A contract for the transfer of patent application right refers to a contract in which the transferor transfers his patent application right for a specific invention to the transferee, and the transferee pays the agreed price. According to the contract, the patent application right is transferred to the transferee, and the transferee pays the transfer fee to the transferor to become a new patent applicant;
3. Technical secret transfer contract;
A technical secret transfer contract refers to a contract in which the transferor provides the technical secret achievements it owns to the transferee, defines the right to use and transfer the technical secret achievements between the two parties, and the transferee pays the agreed royalties;
4. Patent licensing contract;
A patent licensing contract refers to a contract in which the patentee or his authorized person acts as the transferor to license the transferee, that is, to exploit the patented technology within the agreed scope, and the transferee pays the agreed royalties. The patent licensing contract transfers part or all of the right to use the patent, and the patent right still belongs to the patentee.
Legal basis: Article 10 of the Patent Law of People's Republic of China (PRC).
The right to apply for a patent and the patent right can be transferred.
Where a unit or individual in China transfers the right to apply for a patent or the patent right to a foreigner, foreign enterprise or other foreign organization, it shall go through the formalities in accordance with the provisions of relevant laws and administrative regulations.
Where the right to apply for a patent or the patent right is transferred, the parties concerned shall conclude a written contract and register it with the patent administration department of the State Council, which shall make an announcement. The transfer of the right to apply for a patent or the patent right shall take effect from the date of registration.