1. The accounting entries for transferring the right to use a trademark and obtaining income are:

When confirming the transfer:

Debit: bank deposit? 200000

Credit: Other business income? 200000

2. The transfer of ownership of intangible assets is the sale of intangible assets. Accounts such as "Bank Deposits" will be debited according to the actual transfer income. According to the intangible assets have been The provision for impairment is debited to the "Provision for Impairment of Intangible Assets" account, and the account "Intangible Assets" is credited according to the book balance of the intangible assets.

According to the relevant taxes payable, "taxes payable" and other accounts are credited, and the difference is credited or debited to "non-operating income - income from the sale of intangible assets" or "non-operating expenses - sales of intangible assets" Asset loss" account.

Extended information:

Examples of tax treatment for transfer of intangible assets:

During the transfer process, in addition to paying stamp tax based on the transfer contract amount, the transferor Business tax must also be calculated and paid based on the transfer amount. If intangible assets are exchanged for other non-monetary assets, both parties have dual identities of purchaser and seller, and the stamp tax must be calculated based on two contracts.

In addition to paying business tax based on the transfer amount, the asset transferor may include consumption tax in the amount of the goods exchanged, and the value-added tax will be reflected in or out of the price as inventory or fixed assets. .

For income from the transfer of intangible assets, corporate income tax must be calculated and paid after deducting the relevant taxes and fees incurred during the transfer of the intangible assets and the net book value of the intangible assets at the time of ownership of the transferred intangible assets. Before an enterprise is transferred, it should fully consider various transfer methods and transfer prices. The types of taxes that enterprises need to pay in order to minimize the overall tax burden and maximize the net transfer income.

Determining when to write off an intangible asset requires judgment. my country's accounting standards stipulate that when an intangible asset is not expected to bring economic benefits to the enterprise, the enterprise should write off the book value of the intangible asset.

Situations in which intangible assets are not expected to bring economic benefits to the enterprise mainly include: the intangible assets have been replaced by other new technologies, etc., and are no longer able to bring economic benefits to the enterprise; the intangible assets are no longer subject to legal protection and cannot bring economic benefits to the enterprise.

Example: Sanyuan Co., Ltd. transferred intangible assets to an external party on May 20, 2003, and received a price of 480,000 yuan. The amortized book value of the intangible assets was 60,000 yuan, excluding urban construction tax and education surcharges.

Answer: According to the provisions of the "Interim Regulations on Business Tax", the transfer of intangible assets shall be subject to business tax at a rate of 5%. The above-mentioned business shall pay a business tax of 24,000 yuan (48×5%). According to the relevant provisions of the corporate accounting system, there are two ways for an enterprise to transfer intangible assets: one is to transfer its ownership, and the other is to transfer its right to use. The accounting treatment of the two is different.

Transferring the use rights of intangible assets only transfers part of the use rights to other units or individuals. The transferor still retains ownership of the intangible assets and therefore still has the rights to use, benefit and dispose of the intangible assets.

The transferee can only obtain the right to use the intangible assets and use them reasonably within the scope stipulated in the contract without the right to transfer. In the case of transferring the right to use intangible assets, since the transferring enterprise still owns the ownership of the intangible assets, the amortized book value of the intangible assets should not be written off.

The transfer of intangible assets of Sanyuan Co., Ltd. should be divided into two situations: transfer of ownership of intangible assets and transfer of use rights. The accounting treatments are as follows:

1. Transfer of intangible assets by Sanyuan Co., Ltd. Ownership

Debit: bank deposit 480,000, credit: intangible assets 60,000, taxes payable 24,000, non-operating income - income from sale of intangible assets 396,000.

2. Sanyuan Co., Ltd. transfers the right to use intangible assets

Debit: bank deposit 480,000, loan: other business income 480,000, borrow: other business expenses 24,000, loan: tax payable———— The business tax payable is 24,000.

Baidu Encyclopedia--Transfer of Intangible Assets