Belongs to non-operating income. Non-operating income mainly includes: gains from the exchange of non-monetary assets, gains from the sale of intangible assets, gains from debt restructuring, etc. Income from the transfer of ownership of a patented technology is income from the sale of intangible assets, so it should be included in non-operating income. The transfer of patent rights is regarded as a sale and falls within the scope of taxation stipulated by Chinese law. Therefore, the transfer of patent rights is also subject to tax. Income from the transfer of patents requires business tax, urban construction tax and education surcharge according to the tax category of "transfer of intangible assets". At the same time, after deducting relevant taxes and fees from the income from the transferred patent, a 20% personal income tax is paid according to the tax category of "royalty income".
Legal basis
"Patent Law of the People's Republic of China".