I. The intangible assets of an enterprise include
The intangible assets of an enterprise include equity, copyright, patent right, trademark right, damages, etc. Intangible assets generally refer to identifiable non-monetary assets owned or controlled by enterprises without specific physical form. Non-monetary assets include physical objects, intellectual property rights, land use rights and other services, credit, names of natural persons, goodwill, franchise rights, etc. Can be valued in money and transferred according to law.
Second, the enterprise intangible assets evaluation
At present, there are three main methods to evaluate intangible assets of enterprises: market price method, income method and cost method.
Market value method is to determine the value of intangible assets according to market transactions, which is applicable to patents, trademarks, copyrights, etc. Generally speaking, the royalty of intangible assets is calculated according to a certain proportion of income according to the agreement reached by both parties to the transaction. Income method is to calculate the value of intangible assets, such as goodwill and franchise, according to the economic benefits of intangible assets or the present value of future cash flows. Cost method is a method to calculate the cost of replacing or rebuilding intangible assets, which is suitable for calculating the value of replaceable intangible assets.
Third, the difference between tangible assets and intangible assets.
The difference between tangible assets and intangible assets is that the value of tangible assets is created by its materiality, while the value of intangible assets is created by its invisibility.
Intangible assets have no physical form, which is an obvious feature that distinguishes them from tangible assets. Tangible assets should be in physical form, with touchability and visibility, such as touching and seeing factories, equipment, inventory, etc. But the certification documents of intangible assets are also tangible and visible, such as patent certificates and franchise agreements.
Tangible assets are endowed with value by tangible, tangible and visible factors. The value of tangible assets comes from its material characteristics. Although its property right is intangible, it comes from its material characteristics. The value of intangible assets comes from some rights, such as permission and mortgage. , or from some intangible factors, such as competitive advantage and uniqueness. The source of value of these intangible assets is intangible.
Legal basis:
Regulations of People's Republic of China (PRC) Municipality on the Implementation of Enterprise Income Tax Law
Article 65 Intangible assets mentioned in Article 12 of the Enterprise Income Tax Law refer to non-monetary long-term assets without physical form held by enterprises for producing products, providing services, leasing or operating management, including patent rights, trademark rights, copyrights, land use rights, non-patented technologies and goodwill.