Question 1: Is equity a tangible asset or an intangible asset? Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they don't have physical entities, but show some legal rights or technologies. But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets. So equity is not an intangible asset.

Question 2: Are equity and creditor's rights intangible assets? Equity and creditor's rights are not intangible assets, one is long-term equity investment and the other belongs to other receivables.

Question 3: What are intangible assets? Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no material entity, they show some legal rights or technologies. But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets.

Question 4: Is the value-added part of the company's equity transfer a tangible asset or an intangible asset? The value-added part of the company's equity transfer is goodwill, not intangible assets. Goodwill refers to the potential economic value that can bring excess profits to the operation of enterprises in the future, or the capitalized value that the expected profitability of enterprises exceeds the normal profitability of identifiable assets (such as the average social return on investment). Goodwill is an integral part of the overall value of an enterprise. In business combination, it is the difference between the investment cost of the purchased enterprise and the fair value of the net assets of the merged enterprise.

Question 5: Is intangible assets taxed? 1. Business tax on personal investment in intangible assets (1): According to the relevant provisions in Article 8 of the aforementioned document Guo Shui Fa [1993] 149, personal investment in intangible assets also meets the conditions for exemption from business tax stipulated in this document, so personal investment in intangible assets should not be subject to business tax. (2) Personal income tax: According to "State Taxation Administration of The People's Republic of China's Reply on Not Collecting Personal Income Tax for the Time Being on Evaluating and Increasing the Value of Non-monetary Assets" (Guo [2005] 19, April 2005-13), "Considering the characteristics of personal income tax and the current actual situation of personal income tax collection and management, we will invest in enterprises after evaluating personal non-monetary assets. Personal income tax is not levied on the value-added part of intangible assets invested by individuals. However, when transferring equity, the original value of the property as the deduction value of the transfer income can only be based on the pre-evaluation value, not the evaluation value. In fact, it means that personal income tax is legally deferred to equity transfer. 2. Business tax on intangible assets invested by the company (1): According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing Notes on Business Tax Items (Trial Draft) (Guo Shui Fa [1993] 149 No. 1993- 12-27), business tax is not levied. The act of investing in shares with various intangible assets is not an act of transfer and does not belong to the scope of business tax collection, that is, business tax is not levied. However, the equity transfer obtained by investors through intangible assets investment is still taxed according to the intangible assets transfer tax items. The so-called "investment in shares" refers to whether the owners of intangible assets participate in the after-tax profit distribution of the joint venture after investing in intangible assets. If the transfer fee is withdrawn according to a certain proportion of sales or turnover, or the fixed income is obtained, and the investment and operation risks are not borne, it is not investment in shares, but the intangible assets are transferred, and the business tax shall be levied according to the tax items of the transfer of intangible assets. (2) Income tax: Article 3 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Guo Shui Fa [2000]1KLOC-0/8 stipulates that when an enterprise invests in foreign countries with some non-monetary assets obtained from its business activities, it shall be divided into two businesses: non-monetary assets and investment at fair value through sales, and the income tax shall be treated, and the gains or losses from asset transfer shall be confirmed according to regulations, and the enterprise income tax shall be paid according to law. That is to say, when an enterprise invests in non-monetary assets (such as intangible assets), the value-added part of its fair value is greater than its book value, and the transfer income is regarded as taxable income. The part whose fair value is lower than its book value is regarded as transfer loss and deducted before income tax. Therefore, if intangible assets are added or evaluated when the company invests abroad, the enterprise income tax shall be calculated and paid for the added value.

Question 6: Is long-term equity investment an intangible asset? Long-term equity investment is a financial asset.

Question 7: Are non-monetary assets intangible assets? It should be said that intangible assets are non-monetary assets.

Common non-monetary assets include inventory, fixed assets, intangible assets, investment real estate, equity investment and bond investment that is not ready to be held until maturity. Monetary assets refer to cash held in a fixed or determinable monetary amount and assets to be recovered, including cash, accounts receivable and notes receivable, and bond investments held to maturity. The cash here includes cash on hand, bank deposits and other monetary funds.

Question 8: What are the intangible assets? There are many kinds of intangible assets that can be classified according to different standards.

1. According to the channels through which an enterprise obtains intangible assets, it can be divided into self-created (or self-owned) intangible assets and outsourced intangible assets. The former is developed and created by enterprises themselves and formed due to objective reasons, such as self-created patents, non-patented technologies, trademark rights and goodwill. The latter is that enterprises buy from other units at a certain cost, such as outsourcing patent rights and trademark rights.

2. According to whether there is legal protection or not, it can be divided into legal intangible assets and profitable intangible assets. Patent rights and trademark rights are protected by relevant national laws and are called legal intangible assets; Intangible assets without legal protection, such as non-patented technology, are called profitable intangible assets.

3. According to whether it can exist independently, it can be divided into tangible intangible assets and intangible assets. All intangible assets with special names that can be acquired, transferred or sold separately are called identifiable intangible assets, such as patent rights and trademark rights; Intangible assets that can't be specifically identified, can't be obtained separately, and leave the enterprise are called intangible assets that can't be accurately referred to, such as goodwill.

In addition, the classification of intangible assets abroad can be divided into right intangible assets (such as lease right), relational intangible assets (such as customer relationship and customer list), combined intangible assets (such as goodwill) and intellectual property rights (including patent right, trademark right and copyright). In a broad sense, intangible assets are divided into promoting/selling intangible assets, manufacturing intangible assets and financial intangible assets.

It should be admitted that there are still differences in our understanding of intangible assets at present, and the scope and content of intangible assets need to be further discussed. Generally, intangible assets that are assessed include patents, non-patented technologies, production licenses, franchise rights, lease rights, land use rights, mineral resources exploration and mining rights, trademark rights, copyrights, computer software, etc.

Question 9: About the form of intangible assets' shareholding? You can't take the information of previous contacts and subsequent business labor as investment property.

The relevant legal basis is as follows:

Article 27 of the Company Law: Shareholders may make capital contributions in cash, or in kind, intellectual property rights, land use rights and other non-monetary property that can be valued in money and 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.

Showing a chicken can be regarded as an obvious feature of non-monetary property investment, that is, "it can be valued in money and can be transferred according to law". In addition, for non-monetary property as capital contribution, "the price should be evaluated".

For example, it is impossible to evaluate the "pre-contact information" because it is impossible to estimate the possible future benefits of the above-mentioned "information" and to infer its current value. Moreover, there is a clear definition of legally recognized assets, emphasizing that the property right of assets requires certificates or documents (such as patents and trademarks) or other evidence (such as proprietary technology) to prove the ownership of enterprises.

Therefore, the "information" in the title does not meet the legal definition of "non-monetary property" and cannot be used as capital contribution property.

For example, another "future business service" to be used as capital contribution property cannot be used as capital contribution. There are two reasons:

First, labor service is not an asset, so it is impossible to prove its ownership, and there are no relevant supporting documents. The legal basis is as above.

Second, "future" business labor refers to the labor that has not happened when the company was established. Without considering the influence of the labor service itself, it is impossible to talk about the property invested at the time of establishment, at least when the company is established.

It is impossible for the industrial and commercial departments to adopt such a form of capital contribution.

In fact, according to the new company law, it is no longer required to distribute profits according to the proportion of equity. If you want to increase the investment ratio just for the sake of profit, you can directly stipulate the profit distribution ratio and profit distribution method in the articles of association.

In other words, as long as shareholders agree, the law does not force the allocation standard. Even people who have no equity, such as employees, can participate in profit distribution, which embodies this spirit.

Question 10: Aren't options intangible assets? Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no material entity, they show some legal rights or technologies. So it counts in a broad sense.

But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets. There are corresponding physical rights, and shares, creditor's rights and options are usually not intangible assets.