The license fee belongs to the sale of intangible assets stipulated in Caishui (2065438+06) No.36 "Annex 1 Notes on Sales Services, Intangible Assets and Real Estate". The sale of intangible assets refers to the business activities of transferring the ownership or use right of intangible assets. Intangible assets refer to assets without physical form. But the assets that can bring economic benefits include intangible assets such as technology, trademark, copyright, goodwill, natural resource use right and other rights and interests. Technology, including patented technology and non-patented technology. The right to use natural resources includes ten land use rights, sea area use rights, exploration rights, mining rights, water intake rights and other natural resources use rights. Other rights and interests intangible assets, including infrastructure asset management rights, public enterprise franchise rights, quotas, management rights (including franchise rights, chain management rights, etc.), distribution rights, proxy membership rights, seat rights, virtual props for online games, domain names, naming rights, transfer fees, etc. Therefore, the invoice is issued as "sales intangible assets-other equity intangible assets".