According to Article 20 of the "Regulations for the Implementation of the Enterprise Income Tax Law": The term "royalty income" as mentioned in Item (7) of Article 6 of the Enterprise Income Tax Law refers to the income from patents and non-patented technologies provided by the enterprise. , income from the use of trademark rights, copyrights and other franchises.

Royalty income is recognized based on the date on which the royalties are payable by the franchisee as stipulated in the contract.

Therefore, the options ABC you gave are not royalty income. There should be another option D, which you did not give.