Tangible assets refer to assets existing in physical form, including fixed assets and current assets, such as inventory, foreign investment, monetary assets and accounts receivable.
Intangible assets refer to intangible, intangible, intangible and illiquid assets owned by a specific entity that will bring additional economic benefits to enterprises in the future. Intangible assets include social intangible assets and natural intangible assets.
Among them, social intangible assets usually include patent right, non-patented technology, trademark right, copyright, franchise right and land use right. Natural intangible assets include natural resources such as natural gas without physical form.
(1) patent right: refers to the exclusive right granted by the national patent authority to the applicant for a patent for invention and creation within the statutory time limit, including the patent right for invention, the patent right for utility model and the patent right for design.
(2) Non-patented technology: also known as proprietary technology, refers to various technologies and proprietary technologies that are not known to the outside world and should be adopted in production and business activities, and can bring economic benefits without legal protection.
(3) Trademark right: refers to the right to use a specific name or design exclusively on a specific commodity or product.
(4) Copyright: Some special rights enjoyed by producers in accordance with the law for the literary, scientific and artistic works they create.
(5) Franchising: also known as franchising and franchise, refers to the right of an enterprise to operate or sell a specific commodity in a certain area or the right of an enterprise to accept another enterprise's use of its trademark, trade name, technical secret, etc.
(6) Land use right: refers to the right that the state allows enterprises to develop, utilize and operate state-owned land within a certain period of time.
(7) Trade secrets.
What is the investment ratio of intangible assets stipulated in the company law?
The company law stipulates that the proportion of intangible assets is 30%.
Shareholders of a limited liability company may make capital contributions in cash or in kind, intellectual property rights, land use rights and other non-monetary properties. The purpose of this regulation is to relax the conditions for the establishment of companies, encourage entrepreneurship, encourage investment, and respect the diversity of company operation methods and the initiative of entrepreneurs and operators.
The contribution of intangible assets must be property that can be valued in money, because non-monetary contribution is also a part of the company's registered capital, which is finally reflected in monetary amount. Therefore, property that cannot be valued in money cannot be used as capital contribution.