1. Improper handling of ownership and use right of intangible assets. The ownership of intangible assets is the right of an enterprise to possess, use, benefit and dispose of intangible assets within the scope prescribed by law. The right to use intangible assets is used according to the purpose and performance of intangible assets of enterprises to meet the needs of production and operation. Only the intangible assets with the right to use are accounted for as the intangible assets with ownership, thus increasing the amortization of intangible assets, reducing profits, and then reducing the income tax. 2. The increase of intangible assets is untrue. Some intangible assets added by non-compliant enterprises have no legal documents, and some have exceeded the legal validity period. 3. Incorrect valuation of intangible assets. Valuation principle of intangible assets: (1) The purchased intangible assets shall be valued according to the actually paid price. (2) Intangible assets developed by enterprises themselves and applied for acquisition shall be priced according to the actual net expenses such as registration fees and attorney fees incurred at the time of acquisition. (3) Intangible assets invested by investors as capital or cooperation conditions shall be evaluated according to the evaluation or the amount agreed in the contract and applied by the enterprise. (4) The cost of the intangible assets accepted for donation shall be determined according to the market price of the assets or the value confirmed by the relevant vouchers provided and the expenses incurred when accepting the donation. The enterprise intentionally overvalues intangible assets too high or too low knowing that the valuation is illegal and unreasonable; If there is no legal procedure for evaluation or confirmation, it will be priced at will, and if there is no enterprise merger or accepting goodwill investment from other units, it will be priced and recorded. 4. The amortization period of intangible assets does not meet the requirements. Intangible assets are a special kind of assets, which can benefit enterprises for a long time. Therefore, from the date of starting to use, the enterprise will share the management expenses equally according to the prescribed period and effective use period of national laws, regulations, agreements or enterprise applications. The term of validity of intangible assets shall be determined according to the following principles: (1) If laws and regulations, contracts or enterprise application respectively stipulate the legal term of validity and the benefit period, it shall be determined according to the principle of shorter legal term of validity and benefit period stipulated in the contract or enterprise application. (2) If the validity period is not stipulated in laws and regulations, and the credit period is stipulated in the enterprise contract or enterprise application, it shall be determined according to the credit period stipulated in the contract or enterprise application. (3) If the legal validity period and benefit period are not specified in laws, regulations, contracts or enterprise applications, it shall be determined according to the period of not less than 10 year. Once the amortization period of intangible assets is determined, it shall not be changed at will, otherwise it shall be approved by the relevant departments. In practical work, enterprises have fraudulent amortization methods of intangible assets, such as adjusting management expenses by changing the amortization period at will, spreading intangible assets more or less, and artificially adjusting the level of financial achievements. 5. The amortization amount of intangible assets is incorrect. The amortization amount of intangible assets is determined by the statutory amortization period. Although some values and privileges of intangible assets will last for some time, they will eventually end and be lost. At work, in order to adjust profits at any time, enterprises adjust the amount by adjusting the service life of intangible assets at any time, and whether the false adjustment fee is reasonable. 6. Incorrect accounting treatment methods for amortization of intangible assets There are three ways for intangible assets: purchase, self-creation and transfer from other units. When it is obtained, it is accounted for by the subjects of "bank deposit" and "paid-in capital". Intangible assets donated by other units or individuals can be valued according to the attached documents or with reference to the market price of similar intangible assets. Through the accounting of "capital reserve", enterprises usually falsify intangible assets obtained by different means. For the convenience of keeping accounts, they deliberately pretend to be arrogant. If an enterprise starts normal "business" under the condition that the funds are not in place in any way, it is found that it is in the capital verification report of the enterprise. False proof of illegal production of intangible assets, such as: illegal production of patent certificates, trademark registration certificates, and false proof of intangible assets that have gone through necessary property transfer procedures. 8. The enterprise records the transfer income as "non-operating income" to avoid "business tax". For example, the income from the transfer of intangible assets of an enterprise is 654.38 million yuan, which should have been recorded as "other business income", but the enterprise records "other business income" as "non-business income". "Other business income" should pay business tax10× 5% = 5,000 yuan, and enterprises evade business tax of 5,000 yuan. 9. inflated goodwill and increased expenses. The pricing of goodwill will only be recorded in the case of enterprise merger, and during the normal operation period, enterprises will record goodwill without authorization, dilute expenses and reduce profits. 10, the sale of intangible assets is not recorded, the ownership of intangible assets should disappear with the sale of intangible assets, and the cost value of "intangible assets" should be written off on the books. But in order to increase the company's expenses and achieve the purpose of reducing profits. Concealing sales evidence and not accounting for the "intangible assets" sold.
Legal objectivity:
Land Management Law of the People's Republic of China
Article 9
Land in urban areas belongs to the state.
Land in rural areas and suburban areas belongs to farmers' collectives, except for those that are owned by the state according to the law;
Homestead, private plots and private hills are collectively owned by farmers.
Land Management Law of the People's Republic of China
Article 10
State-owned land and land collectively owned by farmers can be determined for use by units or individuals according to law. Units and individuals that use land have the obligation to protect, manage and rationally use land.