What subjects should be included in the receipt of patent fees from the Intellectual Property Office?

The patent application fee and annual patent fee paid to the Intellectual Property Office can be accounted for in the "management fee" account, and detailed accounts can be set according to the cost items; Fill in the column of "management expenses" under "profit from main business" in the balance sheet.

If the intellectual property has been evaluated and belongs to intangible assets, it should be accounted for in the "intangible assets" account.

If the intellectual property rights have been evaluated as part of the "contribution", the "paid-in capital" account should also be entered.

The "receipt" obtained from the Intellectual Property Office cannot be recorded. Generally speaking, within 30 days, an official invoice issued in China National Intellectual Property Administration can be replaced in the Intellectual Property Office.