What are the intangible assets included under the Company Law?

1. Intangible assets refer to identifiable non-monetary assets owned or controlled by an enterprise that do not have a physical form. Intangible assets are divided into broad and narrow senses, and 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 a material entity, but are manifested as some legal rights or technologies. However, intangible assets are usually understood in a narrow sense in accounting, i.e., patent rights, trademark rights, etc. are referred to as intangible assets.

2. The shareholders of a limited liability company can make capital contributions in monetary terms, or they can make capital contributions with non-monetary assets such as physical objects, intellectual property rights, and land use rights. The purpose of such regulations is to relax the conditions for the establishment of companies, encourage entrepreneurship and investment, and respect the diversity of the way companies operate and the initiative of entrepreneurs and managers.

The company's intangible assets include: patent rights, trademark rights, copyrights, equity rights, damages rights, etc. Intangible assets generally refer to non-monetary assets owned or controlled by an enterprise that do not have a specific physical form and are identifiable.

1. Monetary form;

2. Non-monetary forms. That is, physical objects, intellectual property rights, land use rights, and other forms of labor services other than non-monetary property that can be valued in currency and can be transferred in accordance with the law.

[Legal basis].

Article 27 of the Company Law of the People's Republic of China.

Shareholders may make capital contributions in monetary terms, or in kind, intellectual property rights, land use rights, and other non-monetary assets that can be valued in monetary terms and can be transferred in accordance with the law; However, there is an exception for property that is not allowed to be used as capital contribution as stipulated by laws and administrative regulations.

The non-monetary property used as capital contribution shall be appraised and verified, and the property shall not be overvalued or undervalued. Where laws and administrative regulations have provisions on appraisal valuation, follow those provisions.

The intangible assets of an enterprise include patent rights, non-patented technologies, trademark rights, copyrights, land use rights, concession rights, etc. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investments, patent rights, trademark rights, etc. The goodwill created by the enterprise and the internally generated brands and newspaper names should not be recognized as intangible assets.

Intangible assets refer to identifiable non-monetary assets that are owned or controlled by an enterprise and have the following characteristics:

1. Resources owned or controlled by the enterprise and can bring future economic benefits to it;

2. Intangible assets do not have a physical form;

3. Intangible assets are identifiable;

4. Intangible assets are non-monetary assets.

Accounting Standard for Business Enterprises No. 6 - Intangible Assets

Chapter II, Article 3.

Intangible assets refer to identifiable non-monetary assets owned or controlled by an enterprise that do not have a physical form.

An asset meets the criteria for identifiability in the definition of intangible asset if it meets one of the following conditions:

1) Can be separated or divided from the enterprise, and can be used for **, transfer, licensing, leasing or exchange, either alone or together with related contracts, assets or liabilities.

2) Deriving from contractual or other statutory rights, whether or not these rights can be transferred or severed from the enterprise or other rights and obligations.

1. Interpretation of intangible assets in the old and new company laws.

Article 27 of the original Company Law clearly stipulates that intellectual property rights, physical objects, land use rights, etc. may be used as the registered capital of the company after being evaluated by a national authoritative appraisal agency. Since then, intangible assets including patents, know-how, trademarks, copyrights, land use rights, etc., can be directly used for investment and financing, and the proportion of capital contribution can reach up to 70%.

The new "Company Law" has abolished the above-mentioned 70% restriction, and enterprises can make contributions in kind, intellectual property rights and land use rights when registering, so that after liberalization, intellectual property rights can be injected as 100% of the registered capital, which has a great role in promoting the industrialization of scientific and technological achievements.

2. The impact of the new company law on the willingness of enterprises to increase their intangible assets.

After the implementation of the new company law, the national level will vigorously promote the establishment of a credit information publicity system for market entities, improve the credit information publicity system for market entities, publicize enterprise registration and filing, annual reports, qualifications and qualifications through the credit information system of market entities, improve credit restraint mechanisms, and promote the establishment of an enterprise credit system.

At the same time, the rigid requirements for registered capital such as bidding and application qualifications are getting higher and higher, and the role of enterprises in increasing capital and saving taxes through intangible assets will become more and more prominent.

3. Advantages of capital increase in intangible assets.

1) Bidding business.

In today's market economy, competition is becoming increasingly fierce, and companies must stand out from the crowd. Among them, the bidding business is the most important aspect.

Registered capital is a recognition of enterprise technology, a signal, and also marks the embodiment of the enterprise's own qualifications in the bidding, bringing greater weight and opportunities for winning the bid.

2) Income tax benefits.

The shareholders of an enterprise can reduce the enterprise income tax for a long time by increasing the capital of the enterprise with the intangible assets that self-destruct and allocate themselves. This is undoubtedly attractive for companies that are committed to long-term growth and have a strong profit momentum.

3) Reduce the pressure on monetary capital increase.

The capital increase of enterprise shareholders is mainly in the form of "monetary capital increase and non-monetary capital increase". The use of intangible assets to increase capital can avoid the pressure on shareholders to raise large amounts of monetary funds at one time. And the operation is flexible and the cost is optimized.

4) Apply for state subsidies and **.

Because today's country attaches great importance to high-tech enterprises, intangible assets are an important symbol of high-tech enterprises. It plays a considerable role in the future of enterprises to obtain state subsidies and innovation, such as innovation.

Hello, happy to answer this question for you. The intangible assets of a company refer to assets that do not have a physical form, but have economic value. These assets are usually made up of the company's intellectual property, brand value, patents, goodwill, software, licenses, professional technology, etc.

Here are some common types of corporate intangible assets:1Intellectual Property:

Refers to the company's brand image, popularity, reputation, etc. 3.Goodwill:

Refers to the reputation and credibility of the company in the market. 4.Software:

Refers to the software system independently developed or purchased by the company. 5.License:

Refers to various licenses obtained by the company, such as business licenses, industry licenses, etc. 6.Expertise:

Refers to the professional technology and skills possessed by the company. These intangible assets are significant to a company's value and competitiveness, so companies need to evaluate and manage them to ensure that they are properly utilized and protected. At the same time, these assets also need to be disclosed in the company's financial statements and accounted for.

Hopefully, this information will be helpful to you.