Answer: The sale of intangible property is an important case of the transfer of ownership of intangible property. The seller no longer maintains the ownership of intangible property, so he no longer has the right to use, benefit and dispose of the property. In the case of selling intangible property, because the selling enterprise no longer owns the ownership of intangible property, the book value of the sold intangible property should be published (that is, the book balance of intangible property should be taken as the corresponding impairment reserve), and the difference of the book value of intangible property obtained by selling intangible property should be included in the off-exchange income or off-exchange expenses. The transaction tax payable on the sale of intangible property will reflect the reduction of external income or external expenses. The entries are: debit: 300,000 yuan from the bank, intangible assets impairment reserve of 654.38+00,000 yuan; loan: intangible assets of 230,000 yuan, transaction tax of 65,000 yuan and transaction tax of 65,438 yuan.