What is the company’s intellectual property rights? What do intangible assets include? , the difference between intangible assets and intellectual property rights?

The company’s intellectual property rights refer to the intellectual property rights owned directly or indirectly by the company. Intellectual property rights mainly include: trademark rights, patent rights, copyrights, integrated circuit layouts, etc.

Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by an enterprise. Intangible assets include monetary funds, accounts receivable, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but appear as some kind of legal rights or technology. However, in accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets. [Intellectual Property Rights] What are the intangible assets of Coca-Cola Company?

1. Trademark rights, brands, goodwill

2. Patent rights, proprietary technologies, software, copyrights, copyrights, business secrets

3. Manpower Resources, entrepreneurs’ own value

4. Franchise rights, land use rights, etc.

5. Distribution channels, major customer lists, long-term supply and marketing contracts, etc.

If necessary, please consult again. Indefinite-lived intangible assets include

I think it should be: C. Goodwill

Goodwill should be special among intangible assets... Intangible assets include land Ownership?

The land use rights purchased by the enterprise, or the land use rights obtained by paying land transfer fees, shall be regarded as the actual cost according to the actual price paid, and shall be accounted as intangible assets; when the land is developed The book value will then be transferred to relevant projects under construction (real estate development companies will transfer the book value of land use rights to be developed to deposit and loan projects). What are the intangible assets included in business tax?

Intangible assets in business tax:

Intangible assets in business tax include: land use rights, patent rights, trademark rights, non-patented technology, copyrights, and goodwill.

Introduction to intangible assets:

Intangible assets (Intangible Assets) refer to identifiable non-monetary assets that have no physical form and are owned or controlled by an enterprise. Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but are expressed as certain legal rights. or technology. However, in accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets.

Is the capital increase of intellectual property rights an increase of intangible assets?

The capital increase of intellectual property rights is a capital increase of intangible assets.

Intangible asset investment refers to the investor’s investment in patent rights, non-patented technologies, trademark rights, land use rights, etc. The value of intangible assets should be determined based on the amount agreed to accept by both parties, and necessary files should be used as the basis for processing. For investment in intangible assets, the investment amount shall not exceed 20% of the registered capital of the enterprise in accordance with China's current financial system. If special circumstances require more than 20%, it shall be reviewed and approved by the relevant departments, but the maximum shall not exceed 30%.

Intellectual property rights evaluation and capital increase refer to the intellectual property rights owned by shareholders that have been evaluated and valued by the national authoritative intellectual property rights evaluation agency in accordance with the provisions of national company regulations. The legal procedure is used as the registered capital of the company.

Scope of intellectual property rights for capital increase

1. Copyright: According to the "Copyright Law of the People's Republic of China", the scope of copyright includes: written works, oral works, music, drama , folk art, dance works, fine arts, photography works, engineering design, product design, drawings and descriptions, graphic works such as maps and schematic diagrams, computer software, etc. In practice, there are many cases of using software copyrights to evaluate intellectual property rights before investing in shares, because software copyrights are a type of technical intellectual property rights.

2. Trademark rights According to the provisions of the Trademark Law of the People's Republic of China, the scope of trademark rights includes: various text and graphic marks that are officially registered for the production and operation of goods or services, as well as Marks using the name of the production or operating enterprise, etc.

3. Patent rights According to the "Patent Law of the People's Republic of China", the scope of patent rights includes: invention patents, utility model patents, design patents, etc.

4. Proprietary technology includes inventions, appearance designs, packaging designs, advertising designs, design drawings, process flow designs, processing specifications, unique production and processing methods, etc. that have not applied for patent protection.

The above type of intellectual property rights are for reference only. Since local industrial and commercial bureaus have different understandings of intellectual property rights, the regulations of each local industrial and commercial bureau shall prevail. Intellectual property rights are a kind of intangible assets, what properties does it have?

[Zizheng Intellectual Property Rights]: Intellectual property rights are a kind of intangible property.

Intellectual property rights are proprietary.

That is exclusivity or monopoly; except with the consent of the right holder or as required by law, no one other than the right holder may enjoy or use the right. This indicates that the rights holder’s exclusive or monopolized exclusive rights are strictly protected from infringement by others. Only through legal procedures such as "compulsory license" and "expropriation" can the exclusive rights of the right holder be changed.

Intellectual property rights are temporal.

That is, it is only valid within the recognized and protected territory; that is, except for the signing of international conventions or bilateral reciprocal agreements, a certain right protected by the law of a country will only have legal effect within the scope of that country. .

Intellectual property rights are territorial.

That is, protection is only provided for a specified period. That is to say, the legal protection of various rights stipulates a certain period of validity. The length of the protection period may or may not be the same in the laws of various countries. Only when participating in an international agreement or making an international application can a certain right be unified. Protection period. What does intellectual property rights include in chivalry?

Intellectual property rights refer to an exclusive right granted by law to people over a certain period and region over their intellectual achievements. It has broad and narrow sense. Intellectual property rights in a broad sense include copyrights, trademark rights, patent rights, discovery rights and other rights to scientific and technological achievements (as stipulated in my country's "General Principles of Civil Law"); intellectual property rights in a narrow sense include copyrights, trademark rights and patent rights, excluding discoveries. rights and scientific and technological achievements rights. Generally speaking, when talking about intellectual property rights, most of them refer to intellectual property rights in a narrow sense.