Legal subjectivity:
Intangible assets refer to identifiable non-monetary assets that have no physical form owned or controlled by an enterprise. Intangible assets do not have a physical form which is different from tangible assets. Distinctive characteristics. The value of intangible assets may come from certain rights such as licenses, mortgage rights, etc., or from the influence of some intangible factors. So, is trademark right an intangible asset? 1. Is trademark right an intangible asset? Intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by an enterprise. If the asset meets one of the following conditions, it meets the definition of intangible assets The identifiability standard in: 1. It can be separated or divided from the enterprise, and can be used for sale, transfer, license, lease or exchange alone or together with related contracts, assets or liabilities. 2. Derived from contractual rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations. Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but are expressed as certain 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. Therefore, trademark rights are intangible assets. 2. Types of intangible assets Intangible assets usually include patent rights, non-patented technologies, trademark rights, copyrights, franchise rights, land use rights, etc.; 1. Patent rights: refers to the rights granted by the national patent authority to applicants for invention and creation patents in accordance with the law. The exclusive rights enjoyed by inventions and creations within the statutory period include invention patent rights, utility model patent rights and design patent rights. 2. Non-patented technology: also known as proprietary technology, refers to various technologies and know-how that are not known to the outside world, should be used in production and business activities, do not enjoy legal protection, and can bring economic benefits. 3. Trademark rights: refers to the right to use a specific name or pattern exclusively on a certain type of designated goods or products. 4. Copyright: Certain special rights that producers enjoy in accordance with the law over the literary, scientific and artistic works they create. 5. Franchise: Also known as operating franchise or exclusive right, it refers to the right of an enterprise to operate or sell a specific product in a certain area or the right of an enterprise to accept the use of its trademark, trade name, technical secrets, etc. by another enterprise. 6. Land use rights: refers to the state allowing an enterprise to enjoy the right to develop, utilize and operate state-owned land within a certain period of time. Legal objectivity:
Article 61 of the Trademark Law stipulates that the industrial and commercial administrative departments have the right to investigate and deal with infringement of the exclusive right to register a trademark; if a crime is suspected, it should be promptly transferred to the judicial authority for handling in accordance with the law. .