Intangible assets-the capital increase advantage of high-tech enterprises
The value of intangible assets to high-tech enterprises;
As a high-tech enterprise, we have advantages that ordinary enterprises do not have. You can use some intangible assets such as copyright, patented technology and proprietary technology to increase capital. The new company law adjusts the proportion of intangible assets. Article 27 of the new Company Law in 2005 stipulates: "The monetary contribution of all shareholders shall not be less than 30% of the registered capital of a limited liability company." From another point of view, the highest proportion of intangible assets contributed by the company is 70%. In other words, for the registered capital of100000, we can contribute 3 million (30%) in cash, 7 million (70%) in intangible assets, and so on. In this way, the difficulty of high-tech enterprises to invest all monetary funds is solved, and at the same time, a part of monetary funds can be freed for the daily operation of enterprises or to continue to develop new technologies.
On the one hand, as a high-tech enterprise, we will show our technical ability in foreign economic activities, show some patents and proprietary technologies owned by the enterprise in the form of monetary value, and increase the capital into the registered capital of the enterprise to enhance the intuitive impression of customers on the enterprise. With the development of science and technology enterprises, some projects may be involved in bidding in the future. Higher registered capital can enhance the competitiveness of enterprises and enhance the trust of the market in enterprises. Technical enterprises in the same industry may have higher registered capital, and their scientific and technological competitiveness has certain advantages in bidding and foreign cooperation. However, in some science and technology project financing, enterprise technology transfer, especially in the establishment of new companies, intangible assets including patents, non-patents and copyrights are used as capital contributions, which can account for 70% of the total capital contribution, thus reducing the cost of monetary investment.
After an enterprise increases its capital through intangible assets, it needs to amortize the intangible assets, so as to reasonably reduce the annual profit of the enterprise through amortization of intangible assets, so as to achieve the purpose of reasonable tax avoidance.
The use of intangible assets to increase capital is now on the rise, and many enterprises have not fully realized this. Our high-tech enterprises can make full use of their own resources, make the intangible assets of enterprises bright, and walk in the forefront of the intellectual property war!
On the one hand, enterprises should not underestimate their patents or know-how. According to some cases we have done, as a technology-based enterprise, the value of its intangible assets can fully meet the demand for capital increase.
At present, the local industrial and commercial bureaus in Beijing very much agree and recognize that enterprises, especially high-tech enterprises, use intangible assets to increase capital and encourage high-tech enterprises to enhance their competitiveness by virtue of their own specialties. Moreover, our company has done a number of related capital increase cases, and the maturity of the process and communication with industry and commerce are the guarantee that we can complete the capital increase in the shortest time.
Catalogue of data collection for patent technology value evaluation
First, the basic information of enterprises
1. Business license, tax registration certificate and production license of industrial and commercial enterprise as a legal person;
2. Brief introduction of the enterprise;
3. Articles of association;
4. Distribution of enterprise marketing network;
5. Enterprise product quality standards;
6 news media and consumers' reports and opinions on product quality and service;
7. others.
Second, the patent technical data
1. Brief introduction of the research and development of the client's patented products and patent developers;
2. Patent certificates and related legal documents such as acceptance, transfer and change (contracts) and payment vouchers;
3. Patent specification;
4. Questionnaire on the basic situation of patent technology
5 patent product project proposal, joint venture letter of intent, feasibility study report or technical transformation plan;
6 patent technology inspection report, scientific and technological achievements appraisal certificate, patent technology retrieval data, industry famous experts' evaluation of technology, etc. ;
7. Receipts and vouchers for patent application fees, maintenance fees, annual fees and other annual fees.
Three. financial information
1. Balance sheet, income statement or financial income statistics related to the patented products of the entrusting party in the last three years (including the evaluation benchmark date);
2 patent product development investment and cost statistics;
3. The customer's development plan for the next five years;
4. The entrusting party's revenue forecast and compilation instructions for the patented products in the next 3-5 years (Table C).
Fourth, other information.
1. Award-winning certificate of patented products and certificate of recognition of high-tech enterprises;
2. Commitment to pay the annual patent maintenance fee on schedule;
3. Commitment letter of the entrusting party.
Collection catalogue of non-patented technology value evaluation data
First, the basic information of enterprises
1. Business license, tax registration certificate and production license of industrial and commercial enterprise as a legal person;
2. Brief introduction of the enterprise;
3. Articles of association;
4. Distribution of enterprise marketing network;
5. Enterprise product quality standards;
Two. Proprietary technical data
1. Brief introduction of the technical product development of the entrusting party and the technical developer;
2 know-how transfer agreements, licensing contracts and other legal documents and payment vouchers;
3. Technical specifications. Information, documents, certificates and expert opinions provided by the entrusting party that can explain the state of the technology itself, such as advanced nature, monopoly, maturity, confidentiality and proliferation.
4. Questionnaire on basic information of know-how;
5 technical product project proposal, letter of intent for joint venture and cooperation, feasibility study report or technical transformation plan;
6. Expert review report
7. Proof of non-patented technology property rights
8. Technical inspection report, appraisal certificate of scientific and technological achievements, technical retrieval data and technical evaluation of well-known experts in the industry;
Three. financial information
1. Balance sheet, income statement or financial income statistics related to technical products of the entrusting party in recent five years (including the evaluation benchmark date);
2. Capital investment and cost statistics of technology product development;
3. The customer's development plan for the next five years;
4. The entrusting party's revenue forecast and compilation instructions for the patented products in the next 3-5 years (Table C).
Fourth, other information.
1. Award-winning certificate of technical products and certificate of recognition of high-tech enterprises;
2. Letter of commitment from the entrusting party.