Intangible assets include social intangible assets and natural intangible assets.
The contents of intangible assets include patents, non-patented technologies, trademarks, copyrights, land use rights, concessions and trade secrets. Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises.
(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, 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.
Legal basis:
Article 27 of the Company Law of People's Republic of China (PRC) * * * Shareholders may make capital contributions in cash, or in kind, intellectual property rights, land use rights and other non-monetary properties that can be valued in money and transferred according to law; However, except for the property that cannot be used as capital contribution as stipulated by laws and administrative regulations. Non-monetary property as capital contribution shall be evaluated and verified, and its value shall not be overestimated or underestimated. Where there are provisions in laws and administrative regulations on evaluation and pricing, those provisions shall prevail.
"Notes on Business Tax Items (Trial Draft)" Article 8 The transfer of intangible assets refers to the transfer of ownership or use right of intangible assets. Intangible assets refer to assets that have no physical form but can bring economic benefits.
Derivative problem:
Are intangible assets current assets?
Intangible assets are not current assets, but should be non-current assets according to the new accounting standards; Current asset accounts reflect assets that can be realized or consumed within one year or more from the balance sheet date in the normal business cycle.
Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises.
It mainly includes patent right, non-patented technology, trademark right, copyright, land use right and franchise right.