Legal analysis:

Belongs to other business income. Other business income refers to all inflows of economic benefits generated from daily activities such as selling goods, providing labor services, and transferring asset use rights, other than the company's main business income. Such as sales of materials and packaging, licensing of the use rights of intangible assets, leasing of fixed assets, leasing of packaging, transportation, income from the sale of waste materials, etc. Other business income refers to the income obtained by enterprises from other business activities other than the main business. It has the characteristics of infrequent occurrence, the amount of each business is generally small, and the proportion of revenue is low. 1. This account accounts for the income from sales or other businesses other than the main business income of the enterprise, such as income from material sales, purchasing and sales agency, packaging rental, etc. The principles for realizing other business income are the same as those for main business income.

2. When an enterprise sells raw materials, "bank deposits", "accounts receivable" and other accounts will be debited based on the selling price and the value-added tax receivable, and this account will be credited based on the realized operating income. According to the value-added tax amount indicated on the special invoice, the "tax payable - value-added tax payable (output tax)" account is credited; at the end of each month, according to the actual cost of raw materials sold, the "other business costs" account is debited and credited "Raw materials" account. Enterprises that use planned cost accounting for raw materials should also allocate material cost differences.

When the rent for rental packaging is received, "Cash", "Bank Deposit" and other accounts are debited, and this account is credited. According to the value-added tax indicated on the special invoice, "Tax Payable - —VAT payable (output tax)" account; for the difference between the confiscated deposit for overdue packaging and deducting the VAT payable, the "Other payables" account will be debited and this account will be credited.

The enterprise sells goods on an agency basis by charging handling fees. The handling fee income obtained is debited to the account "Accounts Payable - ×× Entrusted Sales Agency Unit" and credited to this account.

3. This account should set up detailed accounts according to other business types, such as "material sales", "purchasing and sales agency", "packaging rental", etc. for detailed accounting. 4. At the end of the period, the balance of this account should be transferred to the "profit for the year" account. There should be no balance in this account after the transfer.

Legal basis:

Article 2 of the "Individual Income Tax Law of the People's Republic of China" The following personal income shall be subject to personal income tax: (1) Wage and salary income ; (2) Income from remuneration for labor services; (3) Income from royalties; (4) Income from royalties; (5) Income from operations; (6) Income from interest, dividends, and bonuses; (7) Income from property leasing; (8) Property Transfer income; (9) Incidental income. When a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; when a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, the personal income tax shall be calculated on a monthly or itemized basis. Calculate personal income tax. When taxpayers obtain income from Items 5 to 9 of the preceding paragraph, their personal income tax shall be calculated separately in accordance with the provisions of this Law.

Derived questions:

Title:

Does transfer of a trademark transfer its ownership and use rights?

Content:

Does the transfer of a trademark transfer its ownership and use rights?

Whether the transfer of a trademark transfers the ownership and use rights is determined by negotiation between the two parties. The transferor can only transfer the use rights but not the ownership rights.

Trademark Law of the People's Republic of China

Article 42: When a registered trademark is transferred, the transferor and the transferee shall sign a transfer agreement and *** Apply to the Trademark Office at the same time. The transferee shall ensure the quality of the goods using the registered trademark.

When transferring a registered trademark, the trademark registrant shall transfer all similar trademarks registered on the same goods, or identical or similar trademarks registered on similar goods.

For transfers that are likely to cause confusion or have other adverse effects, the Trademark Office will not approve the transfer and will notify the applicant in writing and explain the reasons.

After the transfer of a registered trademark is approved, it will be announced. The assignee shall enjoy the exclusive right to use the trademark from the date of announcement.

What is the essence of trademark transfer

Like any civil rights, trademark rights include three parts: the subject of the right, the object of the right and the content of the right. The subject of trademark rights is the trademark owner, the object of rights is the registered trademark, and the content of the rights is the property right enjoyed by the trademark owner to exclusively use the registered trademark for specific goods or services.

The essence of trademark transfer is only the change of the subject of the trademark right, that is, the replacement of the trademark owner without changing the object and content of the trademark right, and the original trademark owner gives up the trademark through the act of trademark transfer. For the rights to a registered trademark, the new trademark owner obtains the exclusive right to the registered trademark through the transfer.

Therefore, trademark transfer should generally follow the expression of intention of the trademark owner and the transferee. my country's Trademark Law also stipulates that the transfer of a registered trademark shall require the transferor and transferee to sign a transfer agreement. Therefore, any act of transferring a registered trademark without the permission of the trademark owner severs the relationship between the trademark owner and the registered trademark, and is essentially an infringement of trademark rights. The original trademark owner has the right to apply to the People's Court for confirmation of the trademark. Civil litigation regarding invalid transfer