Intangible assets refer to assets that have no physical form but can bring economic benefits. Scope includes: land use right, trademark right, patent right, non-patented technology, copyright, goodwill, etc. When an enterprise purchases software, it can be included in intangible assets or management expenses according to the actual situation.
Evaluation method of intangible assets:
1, market value method. This law determines the value of intangible assets according to market transactions and applies to patents, trademarks and copyrights. According to the agreement reached by both parties to the transaction, the license fee of the above intangible assets is calculated according to a certain proportion of income. The main problems of this law are: because most intangible assets have no market price, some intangible assets are unique, so it is difficult to determine the transaction price; Secondly, intangible assets are generally traded with other assets, and it is difficult to separate their values separately;
2. Income method. This method is based on the economic benefits of intangible assets or the present value of future cash flows to calculate the value of intangible assets. Such as goodwill, franchise, etc. The key of this method is how to determine the appropriate discount rate or capitalization rate. Another problem with this method is that it is difficult to distinguish the economic benefits of intangible assets. In addition, when a technology is still in the early stage of development, its intangible assets may not have economic benefits, so this method cannot be used for calculation;
3. Cost method. This method is to calculate the cost of replacing or rebuilding a certain type of intangible assets. It is suitable for the value calculation of replaceable intangible assets, and can also estimate the economic benefits brought by the reduction of production cost, raw material consumption or price, waste reduction and more effective use of equipment, so as to evaluate the value of this part of intangible assets. However, due to the influence of factors such as whether intangible assets can obtain or develop alternative technologies and product life cycle, it is difficult to determine the economic benefits of intangible assets, which limits the application of this method.
To sum up, computer applications purchased with computers are counted as fixed assets.
Legal basis:
Article 6 of the Notice of the Ministry of Finance on the Value-added Tax Policy of Software Products in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (No.201100).
If a general VAT taxpayer sells software products and other goods or taxable services at the same time, the undivided input tax shall be determined according to the actual cost or the proportion of sales income; The input tax specially used for the development and production of software products, equipment and tools shall not be apportioned.
Computers specially used for developing software products belong to the above-mentioned equipment and tools specially used for software product development and production, and their input tax cannot be shared.