What kind of subjects does accepting the non-patented technology of other companies belong to?

when transferring the ownership of non-patented technology, that is, when an enterprise sells intangible assets, the tax payable is still accounted for by the subject of "tax payable-business tax payable", but the transfer income or loss is accounted for by non-operating income or non-operating expenditure according to the new accounting standards, not by other business income or other business expenditure.

explanation

1. The disposal of intangible assets belongs to the non-daily business activities of enterprises, and its net gains and losses are included in "non-operating income" or "non-operating expenditure". The business tax payable according to the provisions of the tax law, as part of the disposal expenses, is used to offset the non-operating income or increase the non-operating expenditure.

2. Accounting entries for disposal of intangible assets are:

Debit: bank deposits (actually received amount)

Cumulative amortization (accrued cumulative amortization amount)

Loan: intangible assets-non-patented technology (book balance)

Taxes payable-business tax payable

Non-operating income-disposal profit of non-current assets.