Trademark rights belong to the intangible assets accounting account.
1. Trademark right is the right enjoyed by a civil subject to exclusively use a specific mark on specific goods or services for the purpose of distinguishing the source.
2. There are two ways to obtain trademark rights: obtaining trademark rights through use and obtaining trademark rights through registration. Obtaining trademark rights through registration is also called the exclusive right to register a trademark.
3. In my country, trademark registration is the basic way to obtain trademark rights. Article 3 of the "Trademark Law" stipulates: "A trademark approved and registered by the Trademark Office is a registered trademark, and the trademark registrant enjoys the exclusive right to use the trademark and is protected by law."
4. The subject of trademark rights (trademark rights) Person) refers to a natural person, legal person or other organization that enjoys trademark rights for commercial marks used to distinguish goods or services in accordance with the Trademark Law.
Intangible assets introduction:
1. Intangible assets refer to identifiable non-monetary assets that have no physical form. Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include financial assets, long-term equity investments, patent rights, trademark rights, etc.
2. Because they have no material entity, but appear as some kind of legal rights or technology. However, in accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets.
3. Intangible assets in a broad sense include financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but are represented by certain legal rights or technologies.
4. The collection scope of this tax item includes: transfer of land use rights, transfer of trademark rights, transfer of patent rights, transfer of non-patented technology, transfer of copyright, and transfer of goodwill.