作业帮请推荐一篇有关无形资产投资的英文文献?
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请推荐一篇有关无形资产投资的英文文献?
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无形资产投资(Intangible- assets Investment/ Investment of Intangible Assets)
What is the investment in intangible assets?
Intangible assets refer to investments of investors in order to have the patent rights, non-patent technology, trademarks, land-use rights as an investment. The two sides should agree to determine the amount of the value of intangible assets, but also the need to deal with the document as a basis. Intangible assets to invest, according to the amount of its investment in China's financial system, enterprises should not exceed 20% of registered capital; case the special needs of more than 20% by the relevant departments for examination and approval should be the maximum not more than 30%.
Business investment in intangible assets received, debit, "intangible assets" accounts, credit "paid-up capital" account.
Intangible asset investment is feature: non-investment entities, a long payback period, investment risk, higher return on investment.
What is the intangible asset?
Intangible assets: refers to the business did not have the kind of shape will enable the companies to obtain long-term over-income assets.
(1) and intangible characteristics:
1, there is no physical shape. Usually pass special rights.
2, to bring excess profits.
3, for a long time to play a role. Because it can have long-term.
(2), intangible assets, including:
1, patents
2, know-how
3, the franchise
4, the right to use the premises
5, trademark
6, goodwill
(C), the classification of intangible assets:
1, according to the validity of the points:
(1), a period of intangible assets: the law provides for a maximum validity period, not extended to protect the
(2), no period of intangible assets
2, according to whether or not there may refer to:
(1), there may be referring to the intangible assets: to identify the individual, separate access. If the patent (business) and so on.
(2), does not refer to the intangible assets: alone can not identify, can not be achieved separately, together with the enterprise can only be purchased net assets. Such as goodwill.
3, according to whether or not protected by law:
(1), the right to assets: protection of the law, such as patents, copyrights and so on.
(2), the rights of non-assets: protected by law, such as goodwill, know-how.
Analysis of intangible investment:
Investment is the largest investment in intangible assets, long, multi-link, the risks of systems engineering. In a knowledge-based economy under the conditions of intangible assets represent over profitability would be to create a source of competitive advantage.
According to statistics, some of the OECD-the-art enterprise tangible assets and intangible assets ratio has reached 1:2 to 1:3. The United States in 1995, many enterprises intangible assets ratio of 50% to 60%. An enterprise has a number of intangible assets of how much value is high or low technical level and competitiveness of the mark. In our country, not only in the corporate intangible assets in the proportion of the total assets on the low side, but also in the composition of intangible assets, technology assets, in particular low.
Investment management of intangible assets:
Intangible asset investment decision-making methods and decision-making investment in fixed assets the same way. Also need to calculate the decision-making targets. However, it is more complex than the investment in fixed assets. Because:
1, intangible assets are invested in various forms.
2, intangible assets and the investment period has been over-time earnings is difficult to predict.
3, intangible assets increased over the proceeds of uncertainty there.
The day-to-day control of intangible assets: include the following:
1, an increase of intangible assets management
Whether purchased, the self-built, or other inputs, for all legal procedures, according to the actual cost, or by the rating agencies to assess valuation.
2, amortization of intangible assets management
(1) the effective useful life of intangible assets:
① law and the provisions of the contract are valid in accordance with the principles of the short side.
② no legal provisions of the contract, according to the provisions of the contract determine the number of years.
③ not provided for by not less than 10 years to determine the validity.
3, the calculation of the amount of amortization of intangible assets:
= Amortization in the amount of the original price / effective service life
4, the use of intangible assets management:
(1) potential to improve the utilization of intangible assets.
(2) to implement centralized management at different levels. Such as patents, technology must be managed by the technology sector, the franchise, the right to use the site to the production and marketing departments. Sales by the trademark management, in order to clear responsibility to enhance the effectiveness of the use.
Intangible assets investment accounts and tax-related issues to deal with:
According to the intangible assets to obtain a different way, namely by the following provisions to deal with. "Enterprise Accounting System," the 44th article stipulates: "The business acquired intangible assets, measures should be based on actual costs. Made at the time of the actual cost should be determined in the following way:
(A) acquired intangible assets, according to the actual price paid for the actual cost.
(B) investors into the intangible assets, investment by the parties identified as the value of the actual cost. However, for the first time to issue shares and investors to accept the input of intangible assets, intangible assets should be in the investor's book value as the actual cost.
(C) the business of the debtor to accept non-cash assets to cover liabilities of the acquired intangible assets, or debt-for-entry due to intangible assets, according to the book value of accounts receivable claims to be paid together with the related taxes and fees, as the actual cost. Involved in premium, according to the following provisions of the transferee to determine the actual cost of intangible assets:
1. Receipt of the premium, according to the book value of the debt receivable less the premium, plus related taxes and fees should be paid, as the actual cost;
2. To pay the premium, according to the book value of the debt receivable plus the premium paid and to pay related taxes and fees, as the actual cost.
(D) to non-monetary transactions for the entry of intangible assets, according to the assets of the combined book value should pay the relevant taxes and fees, as the actual cost. Involved in premium, according to the following requirements for entry to determine the actual cost of intangible assets:
1. Receipt of the premium, according to the assets of the combined book value should be recognized in the income and pay less taxes and fees related to the balance of payment of a premium, as the actual cost;
2. To pay the premium, according to the assets of the combined book value should pay the relevant taxes and fees and premium, as the actual cost.
(E) to accept donations of intangible assets, the following provisions shall determine the actual costs:
1. Donation to provide relevant evidence, according to the evidence indicating the amount to be paid together with the related taxes and fees, as the actual cost.
2. Donor did not provide such evidence, according to the following order to determine the actual costs:
(1) the same or similar intangible assets of the existence of an active market, according to the same or similar intangible assets is estimated that the amount of market prices, together with the related taxes and fees should be paid, as the actual cost;
(2) the same or similar intangible assets no active market, according to accept the donation of intangible assets is expected to present value of future cash flows, as the actual cost. "
The 45th article stipulates that: "in accordance with legal procedures to apply for self-developed intangible assets acquired, according to the law made when the registration fee, lawyer fees, as the actual cost of intangible assets. Occur in the course of research and development of materials Cost of personnel directly involved in the development of wages and welfare, development occurred in rent, the cost of borrowing, and so on, into direct current profit and loss. Periods have been included in the cost of research and development costs, and the success of the intangible assets in accordance with the law The right to apply, no longer have been included in the original cost of the capitalization of research and development costs. "
The 47th article stipulates: "The corporate purchase or sell gold to cover the cost of land acquisition of land use rights, not yet in the development or use of the construction project, accounting for intangible assets in accordance with the present system of the period provided for a phased amortization. Room Real estate development companies to develop real estate, land-use rights should be the book value into all development costs; business as a result of the use of land for the construction of a project for their own use, land-use rights to the book value into all-in-progress costs. "
Enterprises with investment from outside of intangible assets, the same non-monetary transaction regulations.
Guoshuifa [1993] No. 149: "Investment in real estate shares, investors accept to participate in the distribution of profits, the share of investment risk, do not levy sales tax." "With regard to equity investment business income tax notice of a number of issues" (Guoshuifa [2000 ] No. 118) article 3, paragraph 1, a "business to business activities of some non-monetary assets of foreign investments, including shares of the company's shareholders for its corporate operations in non-monetary assets to buy shares of company stock allocation should be Investment in the transaction occurs, will be broken down into its fair value based on sales of non-monetary assets and economic investment in the two operations to deal with income tax, calculated in accordance with the provisions of the asset transfer income or loss. "Based on the above provisions to intangible assets outside Investment, from paying business tax, but be required to pay income tax.
希望对您有帮助.
无形资产投资(Intangible- assets Investment/ Investment of Intangible Assets)
What is the investment in intangible assets?
Intangible assets refer to investments of investors in order to have the patent rights, non-patent technology, trademarks, land-use rights as an investment. The two sides should agree to determine the amount of the value of intangible assets, but also the need to deal with the document as a basis. Intangible assets to invest, according to the amount of its investment in China's financial system, enterprises should not exceed 20% of registered capital; case the special needs of more than 20% by the relevant departments for examination and approval should be the maximum not more than 30%.
Business investment in intangible assets received, debit, "intangible assets" accounts, credit "paid-up capital" account.
Intangible asset investment is feature: non-investment entities, a long payback period, investment risk, higher return on investment.
What is the intangible asset?
Intangible assets: refers to the business did not have the kind of shape will enable the companies to obtain long-term over-income assets.
(1) and intangible characteristics:
1, there is no physical shape. Usually pass special rights.
2, to bring excess profits.
3, for a long time to play a role. Because it can have long-term.
(2), intangible assets, including:
1, patents
2, know-how
3, the franchise
4, the right to use the premises
5, trademark
6, goodwill
(C), the classification of intangible assets:
1, according to the validity of the points:
(1), a period of intangible assets: the law provides for a maximum validity period, not extended to protect the
(2), no period of intangible assets
2, according to whether or not there may refer to:
(1), there may be referring to the intangible assets: to identify the individual, separate access. If the patent (business) and so on.
(2), does not refer to the intangible assets: alone can not identify, can not be achieved separately, together with the enterprise can only be purchased net assets. Such as goodwill.
3, according to whether or not protected by law:
(1), the right to assets: protection of the law, such as patents, copyrights and so on.
(2), the rights of non-assets: protected by law, such as goodwill, know-how.
Analysis of intangible investment:
Investment is the largest investment in intangible assets, long, multi-link, the risks of systems engineering. In a knowledge-based economy under the conditions of intangible assets represent over profitability would be to create a source of competitive advantage.
According to statistics, some of the OECD-the-art enterprise tangible assets and intangible assets ratio has reached 1:2 to 1:3. The United States in 1995, many enterprises intangible assets ratio of 50% to 60%. An enterprise has a number of intangible assets of how much value is high or low technical level and competitiveness of the mark. In our country, not only in the corporate intangible assets in the proportion of the total assets on the low side, but also in the composition of intangible assets, technology assets, in particular low.
Investment management of intangible assets:
Intangible asset investment decision-making methods and decision-making investment in fixed assets the same way. Also need to calculate the decision-making targets. However, it is more complex than the investment in fixed assets. Because:
1, intangible assets are invested in various forms.
2, intangible assets and the investment period has been over-time earnings is difficult to predict.
3, intangible assets increased over the proceeds of uncertainty there.
The day-to-day control of intangible assets: include the following:
1, an increase of intangible assets management
Whether purchased, the self-built, or other inputs, for all legal procedures, according to the actual cost, or by the rating agencies to assess valuation.
2, amortization of intangible assets management
(1) the effective useful life of intangible assets:
① law and the provisions of the contract are valid in accordance with the principles of the short side.
② no legal provisions of the contract, according to the provisions of the contract determine the number of years.
③ not provided for by not less than 10 years to determine the validity.
3, the calculation of the amount of amortization of intangible assets:
= Amortization in the amount of the original price / effective service life
4, the use of intangible assets management:
(1) potential to improve the utilization of intangible assets.
(2) to implement centralized management at different levels. Such as patents, technology must be managed by the technology sector, the franchise, the right to use the site to the production and marketing departments. Sales by the trademark management, in order to clear responsibility to enhance the effectiveness of the use.
Intangible assets investment accounts and tax-related issues to deal with:
According to the intangible assets to obtain a different way, namely by the following provisions to deal with. "Enterprise Accounting System," the 44th article stipulates: "The business acquired intangible assets, measures should be based on actual costs. Made at the time of the actual cost should be determined in the following way:
(A) acquired intangible assets, according to the actual price paid for the actual cost.
(B) investors into the intangible assets, investment by the parties identified as the value of the actual cost. However, for the first time to issue shares and investors to accept the input of intangible assets, intangible assets should be in the investor's book value as the actual cost.
(C) the business of the debtor to accept non-cash assets to cover liabilities of the acquired intangible assets, or debt-for-entry due to intangible assets, according to the book value of accounts receivable claims to be paid together with the related taxes and fees, as the actual cost. Involved in premium, according to the following provisions of the transferee to determine the actual cost of intangible assets:
1. Receipt of the premium, according to the book value of the debt receivable less the premium, plus related taxes and fees should be paid, as the actual cost;
2. To pay the premium, according to the book value of the debt receivable plus the premium paid and to pay related taxes and fees, as the actual cost.
(D) to non-monetary transactions for the entry of intangible assets, according to the assets of the combined book value should pay the relevant taxes and fees, as the actual cost. Involved in premium, according to the following requirements for entry to determine the actual cost of intangible assets:
1. Receipt of the premium, according to the assets of the combined book value should be recognized in the income and pay less taxes and fees related to the balance of payment of a premium, as the actual cost;
2. To pay the premium, according to the assets of the combined book value should pay the relevant taxes and fees and premium, as the actual cost.
(E) to accept donations of intangible assets, the following provisions shall determine the actual costs:
1. Donation to provide relevant evidence, according to the evidence indicating the amount to be paid together with the related taxes and fees, as the actual cost.
2. Donor did not provide such evidence, according to the following order to determine the actual costs:
(1) the same or similar intangible assets of the existence of an active market, according to the same or similar intangible assets is estimated that the amount of market prices, together with the related taxes and fees should be paid, as the actual cost;
(2) the same or similar intangible assets no active market, according to accept the donation of intangible assets is expected to present value of future cash flows, as the actual cost. "
The 45th article stipulates that: "in accordance with legal procedures to apply for self-developed intangible assets acquired, according to the law made when the registration fee, lawyer fees, as the actual cost of intangible assets. Occur in the course of research and development of materials Cost of personnel directly involved in the development of wages and welfare, development occurred in rent, the cost of borrowing, and so on, into direct current profit and loss. Periods have been included in the cost of research and development costs, and the success of the intangible assets in accordance with the law The right to apply, no longer have been included in the original cost of the capitalization of research and development costs. "
The 47th article stipulates: "The corporate purchase or sell gold to cover the cost of land acquisition of land use rights, not yet in the development or use of the construction project, accounting for intangible assets in accordance with the present system of the period provided for a phased amortization. Room Real estate development companies to develop real estate, land-use rights should be the book value into all development costs; business as a result of the use of land for the construction of a project for their own use, land-use rights to the book value into all-in-progress costs. "
Enterprises with investment from outside of intangible assets, the same non-monetary transaction regulations.
Guoshuifa [1993] No. 149: "Investment in real estate shares, investors accept to participate in the distribution of profits, the share of investment risk, do not levy sales tax." "With regard to equity investment business income tax notice of a number of issues" (Guoshuifa [2000 ] No. 118) article 3, paragraph 1, a "business to business activities of some non-monetary assets of foreign investments, including shares of the company's shareholders for its corporate operations in non-monetary assets to buy shares of company stock allocation should be Investment in the transaction occurs, will be broken down into its fair value based on sales of non-monetary assets and economic investment in the two operations to deal with income tax, calculated in accordance with the provisions of the asset transfer income or loss. "Based on the above provisions to intangible assets outside Investment, from paying business tax, but be required to pay income tax.
希望对您有帮助.