Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. Intangible assets include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they don't have physical entities, but show some legal rights or technologies. But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets. [Senior Minister of Intellectual Property]
What are the intangible assets of Coca-Cola Company? 1. Trademark rights, brands and goodwill
2. Patents, know-how, software, copyright, copyright and management secrets.
3. Human resources and entrepreneurs' own value
4. Franchise, land use right, etc.
5. Distribution channels, list of major customers, long-term supply and marketing contracts, etc.
You can consult again if necessary.
I think that uncertain intangible assets include goodwill.
Goodwill should be special in intangible assets. ...
Intangible assets include land ownership, land use rights purchased by enterprises or land use rights obtained by paying land transfer fees, and are accounted for as intangible assets according to the actual cost paid; When land is developed, its book value is transferred to related projects under construction (real estate development enterprises transfer the book value of land use rights to deposit and loan projects).
What are the intangible assets in business tax? Intangible assets in business tax:
Intangible assets in business tax include: land use right, patent right, trademark right, non-patented technology, copyright and goodwill.
Brief introduction of intangible assets:
Intangible assets refer to identifiable non-monetary assets that are owned or controlled by enterprises and have no physical form. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no material entity, they show some legal rights or technologies. But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets.
Is intellectual property capital increase an intangible asset capital increase?
Intangible assets investment refers to the investment of patent right, non-patent technology, trademark right and land use right owned by investors. The value of intangible assets should be determined according to the amount agreed by both parties, and the necessary files should be used as the basis for handling. According to the current financial system in China, the investment in intangible assets shall not exceed 20% of the registered capital of the enterprise; If the special needs exceed 20%, it shall be approved by the relevant departments, but the maximum shall not exceed 30%.
Capital increase by intellectual property appraisal refers to the behavior that the intellectual property owned by shareholders is appraised and priced by the authoritative intellectual property appraisal institution of the state and used as the registered capital of the company according to the legal procedures stipulated in the articles of association of the state.
Scope of intellectual property rights of capital increase
1. Copyright According to the Copyright Law of People's Republic of China (PRC), the scope of copyright includes: written works, oral works, music, drama, folk art, dance works, fine arts, photographic works, engineering design, product design, drawings and their descriptions, maps, schematic diagrams and other graphic works, computer software, etc. In practice, there are many cases in which software copyright is used to evaluate intellectual property rights and then become a shareholder, because software copyright belongs to a kind of technical intellectual property rights.
2. Trademark Rights According to the provisions of the Trademark Law of People's Republic of China (PRC), the scope of trademark rights includes: all kinds of written and graphic marks used for the production and operation of officially registered goods or services, as well as marks with the name of the production or operation enterprise.
3. Patent Right According to the Patent Law of People's Republic of China (PRC), the scope of patent right includes: invention patent, utility model patent, design patent, etc.
4. Proprietary technologies include inventions, designs, packaging designs, advertising designs, design drawings, process designs, processing specifications and unique production and processing methods that have not been patented.
The above intellectual property rights are for reference only. Because the local industrial and commercial bureaus have different understandings of intellectual property rights, the provisions of the local industrial and commercial bureaus shall prevail.
Intellectual property is an intangible asset. What does it have? Intellectual property is an intangible asset.
Intellectual property rights are exclusive.
That is, exclusiveness or monopoly; Without the consent of the creditor or the law, no one except the creditor may enjoy or use this right. This shows that the exclusive right of the obligee is strictly protected from infringement by others. Only through legal procedures such as "compulsory license" and "expropriation" can the exclusive right of the obligee be changed.
Intellectual property is time-sensitive.
That is, it is only valid in the confirmation and protection zone; That is to say, unless an international convention or bilateral reciprocal agreement is signed, the rights protected by a country's laws will only take legal effect in that country.
Intellectual property rights are regional.
In other words, it is only protected for a specified period of time. In other words, the protection of various rights by law has a certain period of validity, and the length of the protection period can be the same or different. Only by participating in international agreements or making international applications can a certain right be uniformly protected.
Chivalrous intellectual property, including intellectual property, refers to an exclusive right granted by law to human intellectual achievements in a certain period and region. It has a broad sense and a narrow sense. Intellectual property rights in a broad sense, including copyright, trademark right, patent right, right of discovery and other rights of scientific and technological achievements (stipulated in the General Principles of Civil Law of China); Intellectual property in a narrow sense includes copyright, trademark right and patent right, but does not include the right of discovery and scientific and technological achievements. Generally speaking, intellectual property rights mostly refer to intellectual property rights in a narrow sense.