Extended data:
1. People's Republic of China (PRC) company law (effective on March 20 14 1 day)
Article 27 Shareholders may make capital contributions in cash or in kind, intellectual property rights, land use rights and other non-monetary property that can be 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.
2. According to the latest company law, intangible assets such as patents, trademarks and copyrights can be used as investment targets for foreign investment, but the value of intangible assets needs to be evaluated.
3.20 14 The new Company Law cancels the above 70% restriction, and enterprises can make contributions in kind, intellectual property rights and land use rights when registering. After this liberalization, intellectual property rights can be 100% as registered capital, which will greatly promote the industrialization of scientific and technological achievements.
4. To sum up, the new "Company Law" cancels the restriction on the proportion of the company's monetary contribution, so that 100% of the intellectual property can be used as the registered capital, but only after professional intellectual property evaluation can it be used as the basis for investment.
5. Problems that should be paid attention to in intangible assets investment
1, investment target:
Patents, trademarks, copyrights, proprietary technologies (patents, process flows, technical secrets, formulas, software systems, platforms), and intangible assets invested at the same time should have certain relevance to the company's business scope, preferably the company's main business.
2. Ownership:
Intellectual property rights as capital contribution must be assets under the name of shareholders. In practice, many enterprises want to use the company's patents or trademarks to contribute to the company, which is not allowed by law.
3. Income tax:
2065438+September 2006, the State Finance Bureau and State Taxation Administration of The People's Republic of China issued the Notice on Perfecting the Income Tax Policy for Equity Incentives and Technology Shares, and implemented the collection and management of personal income tax related to personal non-monetary assets investment. From September 1 2006, individuals or enterprises can choose the preferential policy of deferred tax payment for technology shares, and investment shares can be temporarily exempted from tax payment. When deferred to equity transfer is allowed, the tax shall be calculated according to the difference between the original value of technology and reasonable taxes and fees. At the same time, the invested enterprise is allowed to enter the account according to the evaluation value when the technological achievements become shares, and amortize and deduct them before the enterprise income tax.