(1) Patents, exclusive rights to use trademarks and copyrights;
(2) Technical secrets and other business secrets;
(three) the name of the manufacturer and brand name, country of origin and goodwill;
(4) Other intangible assets stipulated by laws and regulations or recognized by international practices. Article 3 These Measures shall apply to all intangible assets appraisal activities in Shenzhen Special Economic Zone (hereinafter referred to as the Special Zone). Article 4 The evaluation of intangible assets shall follow the principles of legality, truthfulness, impartiality and independence. The evaluation results should fully reflect the value of intangible assets, and the evaluation report should be concise. Article 5 In any of the following circumstances, Shenzhen (hereinafter referred to as "Shenzhen") state-owned assets possessor shall conduct intangible assets evaluation according to law:
(1) Auction and transfer of state-owned intangible assets;
(two) joint venture, merger, transfer of property rights and liquidation of enterprises need to price the state-owned intangible assets;
(three) when the state-owned enterprise is reorganized into a limited liability company or a joint stock limited company, the state-owned intangible assets need to be valued;
(4) investing with foreign companies, enterprises, other economic organizations or individuals to establish Chinese-foreign joint ventures or Chinese-foreign cooperative ventures;
(5) Other circumstances that require intangible assets evaluation as stipulated by the state. Article 6 Where a non-municipal possessor of state-owned assets sets up a joint stock limited company or a limited liability company in the Special Zone to buy shares with intangible assets at a fixed price, he shall evaluate the intangible assets according to law. Article 7 Non-state-owned intangible assets need to be evaluated due to share pricing and transfer. The intangible assets appraisal institution may appraise the relevant intangible assets according to the entrustment of the owner or the agreement of the parties. Chapter II Management of Appraisal Institutions Article 8 Full-time intangible assets appraisal institutions and accounting firms, auditing firms, asset appraisal companies, finance companies and other institutions (hereinafter referred to as appraisal institutions) engaged in intangible assets appraisal business in the Special Zone must meet the following conditions:
(a) full-time legal, economic and accounting personnel and more than three engineering and technical personnel with intermediate titles or corresponding qualifications;
(2) Employees must receive professional training in intangible assets appraisal and obtain qualification certificates;
(three) registered by the municipal administrative department for Industry and commerce, with independent legal personality;
(4) Holding the intangible assets appraisal certificate issued by the municipal state-owned assets department. Article 9 The intangible assets appraisal qualification of an appraisal institution shall be examined by the municipal state-owned assets department in conjunction with relevant government departments and awarded by the municipal state-owned assets department.
The full-time appraisal institution of intangible assets shall be managed and supervised by the administrative department of science and technology of Shenzhen Municipality. Tenth assessment agencies to implement paid services for the evaluation of intangible assets, assessment fees charged by the municipal price department for approval. Chapter III Evaluation Procedures and Methods Article 11 The evaluation of state-owned intangible assets shall be conducted in accordance with the following procedures:
(a) the state-owned intangible assets possession unit applies to the competent department of state-owned assets for project establishment;
(two) the state-owned intangible assets possession unit with the project application, to the intangible assets evaluation agency for evaluation;
(3) The intangible assets appraisal institution investigates, verifies, evaluates and estimates the appraisal object, and issues an appraisal report;
(four) the applicant will send the evaluation report to the municipal state-owned assets department for the record.
The evaluation institution shall file the evaluation results. Twelfth non-state-owned intangible assets assessment, according to the following procedures and requirements:
(1) The entrusting party shall sign an entrustment contract for intangible assets appraisal with the appraisal institution, and the contract shall specify the following items:
1. Names and domiciles of the principal and the principal;
2. The name of the subject matter of the assessed intangible assets;
3, the purpose and requirements of the assessment;
4, the rights and obligations of the principal and the principal;
5. The delivery date of the evaluation report;
6, the amount of assessment fees and payment date;
7. Liability for breach of contract.
(2) The entrusting party shall truthfully provide the catalogue and description of the appraised assets, the ownership certificate of the appraised assets and the technical development degree certificate.
(three) the evaluation agency to investigate and verify the evaluation object, make an evaluation and estimate, and write an evaluation report. Thirteenth assessment agencies and their staff have the obligation to keep confidential the technical secrets and other business secrets they know in the course of business. Fourteenth clients or related parties have objections to the evaluation results, you can apply to the municipal administrative department of science and technology or the legally established municipal asset appraisal industry association for objections. If the unit that accepts the objection application thinks that the application is reasonable, it may send it back to the original appraisal institution for re-appraisal or entrust other appraisal institutions for re-appraisal.
Re-evaluate intangible assets in accordance with the provisions of the preceding paragraph, and prove that the original evaluation results are indeed wrong, which belongs to the responsibility of the original evaluation agency, and the original evaluation agency shall pay the re-evaluation fee; If it is the responsibility of the original client, the original client shall pay the re-evaluation fee; If the original evaluation result is correct, the applicant shall pay the re-evaluation fee.