Asset appraisal refers to the professional service in which appraisal agencies and their appraisal professionals assess and estimate real estate, movable property, intangible assets, enterprise value, asset losses or other economic rights and interests upon entrustment, and issue appraisal reports. Behavior. Generally speaking, when the company is no longer needed, most people will choose to transfer the company due to a series of problems such as the complicated and time-consuming procedures to cancel the company. Transferring the company can also minimize the losses of the business owner. However, the cost of company transfer is an issue that is difficult for both parties to reach an agreement. So how should we evaluate the value when transferring a company? It is reported that so far, no tax regulations have been issued in China to clarify how to evaluate the assets involved in various corporate restructurings. fair value. Commonly used evaluation methods in practice mainly include cost method, market method and income method. However, the use of cost method and market method has great limitations. For example, the cost method has higher requirements for the quality of corporate financial data, and the market method requires an active market and sufficient market transaction price data, but this condition is often difficult to meet. In contrast, the income approach is an internationally recognized and widely used method for evaluating intangible assets and enterprise value.