The duration of patent right, copyright and trademark right in intellectual property rights is different. The term of the invention patent right is 20 years, the utility model is 10 year, and the design is 15 year. The protection period of the author's right of authorship, modification and integrity of works is infinite, and the protection period of the publication right and property right of natural person's works is 50 years before and after the author's death; A registered trademark is valid for ten years.

Legal objectivity:

Article 67 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the amortization expenses of intangible assets calculated by the straight-line method are allowed to be deducted. The amortization period of intangible assets shall not be less than 1 1 year. As the investor or transferee of intangible assets, if the relevant laws or contracts stipulate the service life, it can be amortized in installments according to the stipulated or agreed service life. When an enterprise is transferred or liquidated as a whole, expenses for purchasing goodwill are allowed to be deducted.