How to make accounting entries for non-proprietary technology transfer income?

First, the business tax payable for the transfer of non-patented technology ownership shall be accounted for with the subject of "tax payable-business tax payable".

Second, explain

1. The disposal of intangible assets belongs to the non-daily business activities of the enterprise, and its net profit and loss 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 non-operating income or increase non-operating expenses.

2, the disposal of intangible assets accounting entries are:

Debit: bank deposit, etc. (Actual amount received)

Cumulative Amortization (Accrued Cumulative Amortization Amount)

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

Taxes payable-business tax payable

Non-operating income-income from disposal of non-current assets (difference, i.e. net income)

(If the difference is debited, it means a net loss, and the account of "Non-operating expenses-disposal loss of non-current assets" shall be debited. )