According to the interpretation of Accounting Standards for Business Enterprises-Intangible Assets:
The recorded value of self-developed intangible assets is determined according to the registration fee and lawyer's fee incurred when legally acquired. Research and development expenses incurred before applying for a patent according to law shall be recognized as current expenses when incurred.
The company applies for trademark registration and patent, resulting in patent agency fees.
Dr: intangible assets-trademark-×× trademark
Doctor: Intangible assets-patents-×× patents
Cr: bank deposit
The patent you applied for is not the research result of the domestic applicant company, but you, as a subsidiary of a foreign head office, obtained the patent right in China for free because of the father-son relationship. Should be regarded as an act of accepting donations.
When accepting the donation of intangible assets, a foreign-capital enterprise shall debit the intangible assets and credit the assets to be transferred, bank deposits and other subjects according to the voucher value (generally, the other party needs to issue a bill to explain the transfer of some real rights, except that the value on the bill seriously deviates from the fair value) or the value recognized by both parties.
According to the provisions of the tax law, whether foreign-funded enterprises accept monetary donations or non-monetary donations, they should be regarded as income in the current year. The former should be included in the income of the current year to calculate and pay enterprise income tax, while the latter can make up for the losses of previous years first, and then calculate and pay enterprise income tax when there is a balance.
At the end of the year, the enterprise should debit the account according to the book balance of the account of the value of assets to be transferred, and calculate the income tax payable in the current year according to the difference between the income tax payable for donating intangible assets or making up losses, that is, credit the account of "tax payable-income tax payable", and credit the difference after deducting the income tax to "non-operating income" (new accounting standards for business enterprises) or "capital reserve-other capital reserve". After making up the losses, if the amount is large and it is difficult to pay taxes at one time, it can be included in the income tax payable by the enterprise on average within no more than 5 years after application and approval by the tax authorities.