Mining right is an intangible asset and a right. According to China's Constitution and Mineral Resources Law, mineral resources belong to the state, and the state has ownership. Mining right is an exclusive right attached to the ownership of national mineral resources. Article 6 of the Detailed Rules for the Implementation of the Mineral Resources Law stipulates: "Mining right refers to the right to mine mineral resources and obtain mined mineral products within the scope stipulated in the legally obtained mining license." The unit or individual who has obtained the mining right license is called the mining right owner, who owns the mining right and the ownership of the mineral products obtained from mining. China's mining resources are owned by the state, and others must pay a certain transfer fee to the state if they want to obtain mining rights. China's mining right is divided into mining right and exploration right, which is the product of mining right system.
Second, what is intangible assets?
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Promoting the Pilot Work of Changing Business Tax to Value-added Tax (Caishui [2016] No.36) and Notes on Selling Services, Intangible Assets and Real Estate, "Selling intangible assets refers to the business activities of transferring the ownership or use right of intangible assets. Intangible assets refer to assets that have no physical form but can bring economic benefits, including intangible assets such as technology, trademarks, copyrights, goodwill, natural resource use rights and other rights and interests.
Technology, including patented technology and non-patented technology.
The right to use natural resources, including land use rights, sea area use rights, exploration rights, mining rights, water intake rights and other natural resources use rights.
Other rights and interests intangible assets, including infrastructure asset management rights, public enterprise franchise rights, quotas, management rights (including franchise rights and chain management rights), distribution rights, agency rights, membership rights, seat rights, virtual props for online games, domain names, portrait rights, naming rights, transfer fees, etc. "
3. What are the contents of intangible assets?
Intangible assets include patent right, non-patented technology, trademark right, copyright, land use right, franchise and so on.
(1) patent right
According to China's patent law, patents are divided into invention patents, utility model patents and design patents. From the date of filing, the term of invention patent is 20 years, and the term of utility model and design patent is 10 year. After obtaining the patent right, the inventor shall enjoy the exclusive right to the patent within the validity period.
(2) Non-patented technology
Non-patented technology has no legal validity, only economic validity.
(3) Trademark right
Trademark is a mark used to identify specific goods and services, which represents a kind of reputation of enterprises and thus has corresponding economic value. According to the provisions of China's Trademark Law, the validity period of a registered trademark is 10 years, which can be extended according to law.
(4) Copyright
Copyright, also known as copyright, refers to some special rights that the author enjoys according to law for the literary, scientific and artistic works he creates. Copyright includes two kinds of rights, namely, spiritual rights (personal rights) and economic rights (property rights). The former refers to the right to sign a work, publish a work, confirm the identity of the author, protect the integrity of the work and modify the published work, including the right to publish, the right to sign, the right to modify and the right to protect the integrity of the work; The latter refers to the right to use a work through publication, performance, broadcasting, exhibition, recording records, making movies, etc. , and obtain economic benefits by authorizing others to use the work.
(5) Land use right
Land use right is the right that an enterprise obtains according to law to develop, utilize and manage state-owned land within a certain period of time.
(6) Concessions
Franchising, also known as franchising, refers to the right of an enterprise to operate or sell a certain commodity in a certain area or the right of an enterprise to accept another enterprise to use its trademark, trade name and secret technology.
The above is the related content of whether the mining right belongs to intangible assets. You can learn that intangible assets include patents, non-patented technologies, trademarks, copyrights, land use rights, franchise rights and so on.