Legal analysis: Goodwill refers to the way a commercial entity attracts customers or retains regular customers to gain prestige or public preference because of its individual characteristics, technical level, credibility, operating location or other conditions incidental to the operation. , constitutes an intangible asset, and its value is reflected in the business transfer price. The portion of the sales price that is higher than the sum of the other net assets of the entity is the goodwill value. Goodwill is intangible, abstract, property-based, unstable, dependent and regional. Although goodwill is valuable, its characteristics prevent it from being directly the object of property rights. The value of goodwill can only be calculated as the portion of the transfer price of the business that is greater than the total selling price of the entity's other net assets.
Trademark refers to the visible mark used by producers, operators or service providers of goods to identify themselves and distinguish others from their goods or services. A trademark is a specific form of symbol that has an identifying function. Due to the specificity of trademarks, intangible and abstract goodwill has acquired a concrete carrier, allowing consumers to identify and distinguish the products to which a specific trademark corresponds. This distinguishing function makes trademarks a specific object that carries consumers' trust relationship, and this trust relationship is goodwill.
Legal basis: "Trademark Law of the People's Republic of China" Article 3 Trademarks approved and registered by the Trademark Office are registered trademarks, including commodity trademarks, service trademarks, collective trademarks, and certification marks; trademark registration Everyone has the exclusive right to use a trademark and is protected by law.
The term "collective trademark" as mentioned in this Law refers to a mark registered in the name of a group, association or other organization for use by members of the organization in commercial activities to indicate the user's membership in the organization.
The term "certification trademark" as used in this Law means that it is controlled by an organization with the ability to supervise certain goods or services and is used by units or individuals other than the organization to certify the goods or services. The origin, raw materials, manufacturing methods, quality or other signs of specific quality of the goods or services.
Special matters concerning the registration and management of collective trademarks and certification marks shall be stipulated by the industrial and commercial administration department of the State Council.