一、无形资产转让的会计处理无形资产转让分为转让使用权与转让所有权两种情况。在税法上,对两种转让收入都要计缴营业税和企业所得税,但在《企业会计制度》和《企业会计准则———无形资产》中,对这两种转让行为的会计处理则有不同的规定。转让无形资产使用权属于租赁业务,其 I. Accounting for the transfer of intangible assets The transfer of intangible assets is divided into transfer of ownership and transfer of ownership of two cases. In the tax law, business tax and enterprise income tax have to be calculated on both incomes from the transfer. However, accounting treatments for these two kinds of transfer are different in “enterprise accounting system” and “accounting standard for business enterprises - intangible assets” Provisions. The transfer of the right to use intangible assets belongs to the leasing business