Software belongs to intangible assets. Generally, it can be classified as copyright, also known as copyright or non-patented technology. If the software developed by an enterprise is sold to the outside world, the software sold in these markets must obtain the copyright number, and this kind of software belongs to copyright. Intangible assets usually include patents, non-patented technologies, trademarks, copyrights, concessions and land use rights. (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, utility model and 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, 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.
Legal objectivity:
Regulations on the Protection of Computer Software Article 1 In order to protect the rights and interests of computer software copyright owners, adjust the interest relationship in the development, dissemination and use of computer software, encourage the development and application of computer software, and promote the development of software industry and national economy informatization, these regulations are formulated in accordance with the Copyright Law of People's Republic of China (PRC). "Regulations on the Protection of Computer Software" Article 2 The term "computer software" as mentioned in these Regulations refers to computer programs and related documents.