I. Definition of trademark evaluation Trademark evaluation refers to the act of confirming, valuing and reporting trademarks according to specific purposes, following fair and statutory standards and procedures, and providing value scales for asset business by using appropriate methods. Trademark evaluation belongs to a type of intangible assets evaluation. Second, the principles to be observed in trademark evaluation should follow the following principles: 1. The principle of consistency. That is, the information provided by trademark evaluation is consistent with the information needed by trademark business; 2. The principle of objectivity. Refers to the fact that there is sufficient basis for evaluating the facts, and the necessary assumptions are consistent with the facts, and must not conflict with the facts and be falsified; 3, the principle of rationality. Subjective activities in trademark evaluation must reflect the logic of internal relations of things and meet the objective needs of trademark business; 4. The principle of importance. Trademark evaluation is required to have an effect on both price measurement and evaluation accuracy. III. Standards for Trademark Evaluation Different price standards are decided for different purposes of trademark evaluation. For the purpose of amortization of trademarks, the standard of capital replacement cost is applicable, and the replacement cost is different according to whether the trademark is self-created or outsourced. Self-created trademarks include all kinds of material consumption and labor costs, which is the manufacturing cost of trademarks. The replacement cost of purchased trademarks includes purchase price and purchase cost, including trademark creation cost and circulation cost. The present value standard of income is applicable to the evaluation for the purpose of trademark investment and transfer. Iv. Time of trademark evaluation In trademark evaluation, there is no mandatory provision in the law on the time of trademark evaluation, and its length mainly depends on the specific conditions of the project and the requirements of the entrusting party. The general evaluation time is from the date of signing the contract, and all the work is completed within fifteen working days and the official report is delivered to the entrusting party. V. Methods of trademark evaluation 1. The evaluation methods of replacement cost of self-created trademarks include: cost accounting method, that is, estimation according to the actual materials, working hours consumption, current price and expense standards of trademarks. The market adjustment method means that when a similar trademark is sold in the market, it can be determined according to the current cost of the reference object, or according to the general ratio of the market selling price, it can be determined by the market selling price of the reference object. 2, outsourcing trademark replacement cost evaluation methods include market analogy method and price index adjustment method. Price index adjustment refers to adjusting the original cost according to the price index. Evaluation methods of trademark transfer (investment) include price increase method, price comparison method and cost additive process. The mark-up method is to add a certain monopoly profit to the normal sales profit of the product according to the market capacity and affordability of the product, and then determine the trademark transfer price according to the monopoly profit. 3. The price comparison method means that if there are substitutes for the products manufactured by the evaluated trademarks in the market, the price of the products must consider the competitive factors of the substitutes and the price comparison of the substitutes. When the above two methods are difficult to calculate, the cost additive process can be calculated according to the cost amount of the trademark plus the profit. To sum up, the time for trademark evaluation is not mandatory by law, let alone unchangeable, and it is especially flexible. However, it is not without rules. Generally, the relevant work content should be completed within 15 working days after downloading, and it cannot be dragged down.