The transfer of ownership of intangible assets may belong to different income types such as other business income, financial income or non-business income. The specific classification depends on the purpose and nature of the transfer and the provisions of local tax policies. If the transfer is the business activity of the enterprise, it can be regarded as other business income. If the transfer involves fund-raising activities, it can be regarded as financial income. If the transfer is for non-operating activities, such as asset disposal, it may belong to non-operating income. For individuals to transfer intangible assets, according to the type of assets transferred, the income type may be different. For example, the transfer of the right to use may be included in other business income, while the sale may be included in non-business income. Therefore, when transferring intangible assets, we should carefully understand the local tax policies to ensure timely tax declaration and compliance in accordance with relevant laws and regulations.