The capital increase for intellectual property belongs to the capital increase of intangible assets.
Intangible asset investment refers to the investor’s investment in patent rights, non-patented technologies, trademark rights, land use rights, etc. The value of the intangible assets should be determined based on the amount agreed to accept by both parties, and there should also be necessary documents as the basis for processing. For investment in intangible assets, the investment amount shall not exceed 20% of the registered capital of the enterprise according to China's current financial system. If special circumstances require more than 20%, it shall be reviewed and approved by the relevant departments, but the maximum shall not exceed 30%.
Intellectual property evaluation and capital increase refers to the act of using the intellectual property property rights owned by shareholders as the registered capital of the company in accordance with the legal procedures stipulated in the national company regulations after being evaluated and valued by the national authoritative intellectual property evaluation agency.
Scope of intellectual property rights for capital increase
1. Copyright According to the "Copyright Law of the People's Republic of China", the scope of copyright includes: written works, oral works, music, drama , folk art, dance works, art, photography works, engineering design, product design, drawings and their descriptions, maps, schematics and other graphic works, computer software, etc. In practice, there are many cases of using software copyright to evaluate intellectual property rights before making investments, because software copyright is a kind of technical intellectual property.
2. Trademark rights In accordance with the provisions of the Trademark Law of the People's Republic of China, the scope of trademark rights includes: various text and graphic marks that are officially registered for the production and operation of goods or services, as well as Marks using the name of the production or operating enterprise, etc.
3. Patent rights According to the "Patent Law of the People's Republic of China", the scope of patent rights includes: invention patents, utility model patents, design patents, etc.
4. Proprietary technology, including inventions, appearance designs, packaging designs, advertising designs, design drawings, process flow designs, processing specifications, unique production and processing methods, etc. that have not applied for patent protection.
The above intellectual property rights are for reference only. Since local industrial and commercial bureaus have different understandings of intellectual property rights, the regulations of each local industrial and commercial bureau shall prevail.