Does technology transfer income belong to other business income or non-business income? Why?

Technology transfer income belongs to other business income, because it still belongs to the business scope, not unrelated to business, but not the main business, so it is other business income.

The inflow of economic benefits from daily activities such as selling goods, providing labor services and transferring the right to use assets other than the main business income of the enterprise. To put it bluntly, it is the income formed by business activities other than the main business.

Extended data:

Incorrect entry amount of other business income, omission, overstatement and concealment of other business income.

Over-listing or falsely reporting business income such as fixed asset leasing and packaging leasing, so as to achieve the purpose of inflating profits.

Less or no other business income (especially some infrequent cash business), so as to achieve the purpose of concealing profits, setting up a "small treasury" privately or embezzling and misappropriating by individuals.

The content and scope of listing other business income do not meet the requirements. All enterprises must strictly abide by the relevant regulations when listing other business income. However, in order to pay less taxes, some enterprises include product (commodity) sales income in other business income.

Baidu Encyclopedia-Other Business Income