『壹』 高新技術企業無形資產有什麼特點
無形資產在總資產中的比重比較大
相較於專心出產終究構成商品的傳統公司，高新技術企業中的無形資產不再是商品開發的附屬商品，而是居於常識支持型公司的主導地位。高新技術企業以具有高質量的無形資產為先決條件，其商品或勞務具有技能雜亂、立異性高、商品引導需要等特徵。這個特徵決議了高新技能公司必須將主要精力投放在商場調查研討與開發新商品上，以及隨之而來的推行、推行等活動上，進而發生了如常識產權、推行途徑、客戶集體等一系列無形資產。從國際水平來看，高新技術企業無形資產比重在總資產中是比較大的，通常到達30%擺布。
無形資產開發投入數額多
較高強度的投入，是高新技術企業差異於傳統職業最明顯的特徵，它可以確保商品的高技能含量，確保高新公司的生計和開展。因此，獨創無形資產的研討與開發支出占商品銷售額(產量)的份額，以及高新技術企業人員的份額均為承認高新技能公司的基本目標之一，如
國際經濟合作
與開展安排(OECD)規則當研討與開展經費/產量到達10%以上，高技能人員到達30%以上才能被承以為高新技能部門。中國也有相似規則。從實際情況看，中國高新技術企業每年投入的研製費用在4%擺布，技能人員的份額均值為22.6%擺布，均高於通常公司。
『貳』 oecd提高增值稅的意義
OECD提出增值稅的基本原則是中性、效率、確定和簡單、公平、靈活。堅持兩個原則，一是服務和無形資產的國際貿易應該按消費地管轄規則納稅；二是除非明確的法律規定，否則由最後的消費者承擔增值稅。
『叄』 最早的計劃經濟歷史過程
建國頭七年，我國逐步走上了計劃經濟體制的軌道。它的基本形成過程，大致可以分為三個階段：
第一階段（1949年10月－1950年6月）是計劃經濟體制的萌生階段。1949年底，我們沒收了2858個官僚資本主義的工業企業，建立了國營工業（佔全國工業資金的78.3%），掌握了國民經濟命脈，開始建立了社會主義公有制。不久，對非公有制的私營工商業實行了調整，使私營企業初步納入了計劃生產的軌道。在組織機構方面，1949年10月建立了中央財政經濟委員會。以後，又相繼成立了其他專門性的負責計劃管理的中央機構。如全國編制委員會、全國倉庫物資清理調配委員會，指定人民銀行為國家現金調度的總機構等。通過這些機構，國家開始對經濟活動實行行政指令的直接管理。1949年冬，中央確定實行全國財政經濟統一管理的方針，並通過1950年2月召開的全國財政會議，以指令性方式提出了「六個統一」：財政收支統一、公糧統一、稅收統一、編制統一、貿易統一、銀行統一。這一時期已開始提出發展國民經濟的某些計劃和措施。如糧食、皮棉、煤炭等安排了1950年生產的計劃指標。在此期間，還進行了某些年度計劃的試編工作。如1949年年底編制出《1950年全國財政收入概算草案》，1950年5月又試編了包括農業、工業、文教衛生等20多項內容的《1950年國民經濟計劃概要》，為後來編制中、長期的國民經濟計劃摸索了經驗。1950年6月舉行的黨的七屆三中全會認為，這一時期在對舊的社會經濟結構進行不同程度地重新改組的同時，老解放區「特別是東北，已經開始了有計劃的經濟建設」。但在新解放區「還沒有獲得有計劃地進行經濟建設的條件。」
第二階段（1950年6月－1952年8月），是計劃經濟體制的初步形成階段。黨的七屆三中全會以後，開始在全國范圍內創造有計劃地進行經濟建設的條件。1950年8月，中央召開了第一次全國計劃工作會議，討論編制1951年計劃和3年的奮斗目標。要求各部門先訂出3年奮斗目標和1年計劃，然後由中央綜合擬出全國計劃綱要。會後，3年奮斗目標雖然沒有形成計劃文件，但已初步形成了我國計劃經濟體制決策等級結構的雛形。即決策權歸國家，決策權力的分配採取行政方式形成條塊分割的等級結構。以後，中央首先加強了對國營工業生產和基本建設的計劃管理。「在工廠內，以實行生產計劃為中心，實行黨政工團的統一領導」。在基本建設方面，把建設單位劃分為「限額以上」和「限額以下」兩種具體投資額，並確定把重點擺在交通運輸的建設上。其次，在對農業、手工業的計劃領導方面，在1951年9月召開的第一次互助合作會議上，提出在完成土改的地區，通過開展互助合作運動，克服農民分散經營中的困難，以保證國家農業生產計劃的實現。並積極地推廣生產互助組與供銷合作社的「結合合同」制度的經驗，使互助組有計劃地生產和消費，供銷社實現有計劃地經營。對手工業生產，中央要求各地將組織和發展手工業生產合作社的計劃，納入地方工業計劃，並以國家和上級合作社的訂貨作為發展手工業生產的關鍵。第三，在1950年調整私營工商業的基礎上，要求私營工商業遵照執行政府制定的產銷計劃。當時開展的「五反」斗爭的目的之一，就是為了「徹底查明私人工商業的情況，以利團結和控制資產階級，進行國家的計劃經濟。情況不明，是無法進行計劃經濟的。」第四，在市場管理方面，國家指令要求國營貿易公司正確地執行價格政策。總之，在黨的七屆三中全會以後初步形成了我國計劃經濟體制的決策結構，在國家的集中統一領導下，以制定指令性的經濟發展計劃的形式，對國民經濟各方面開始實行全面的計劃管理，計劃經濟體制已初步形成。到1952年8月，七屆三中全會提出的任務已提前完成。毛澤東在政協第一屆全國委員會常務委員會上宣布：「經過兩年半的奮斗，現在國民經濟已經恢復，而且已經開始有計劃的建設了。」
第三階段（1952年9月－1956年12月），是計劃經濟體制的基本形成階段。1952年9月，毛澤東提出了「10年到15年基本上完成社會主義」的目標。為了實現這一目標，計劃經濟體制進一步健全並得到法律的確認，在已建立的各種專門性的計劃管理機構的基礎上，1952年11月成立了國家計劃委員會，1954年4月中央又成立了編制五年計劃綱要草案的工作小組。該小組在1951年以來幾次試編的基礎上，以過渡時期總路線為指導，形成了第一個五年計劃草案（初稿）。經過法定的審批程序之後，「一五」計劃由國務院以命令形式頒布，要求各地各部門遵照執行。1954年我國制定和頒布了第一部憲法，其第十五條規定：「國家用經濟計劃指導國民經濟的發展和改造，使生產力不斷提高，以改進人民的物質生活和文化生活，鞏固國家的獨立和安全。」這表明，計劃經濟體制已成為我國法定的經濟體制。
總之，建國初期在產權方面，經過社會主義改造，基本實現了對社會主義公有制目標的追求；在對經濟活動的管理形式方面，以行政命令方式制定頒布了發展國民經濟的第一個五年計劃並於1956年底提前完成了「一五」計劃中預定的大部分指標。在實際經濟生活中運行的這種計劃經濟體制已被中華人民共和國憲法明文確認為國家法定的經濟體制。因此，到1956年底我國的計劃經濟體制已基本形成，並具有自己的若干特點。
請採納
『肆』 求一篇 關於無形資產的 外文文獻，最好是2007年以後的期刊。內容可以是無形資產分類，評價，管理……
你好，很高興為你解答：
BEA Briefing: Toward Better Measurement of Innovation and Intangibles
這個是09年滴
Remarks on the Measurement, Valuation, and Reporting of Intangible Assets
04年滴
應該不止三千多字 而且很遺憾 pdf格式 ms還不專能復制粘貼。。。
需要的話留個屬郵箱吧
『伍』 請提供一篇關於無形資產的英文文獻
無形資產投資(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 indivial, 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, rights 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.
『陸』 請推薦一篇有關無形資產投資的英文文獻
您好，
無形資產投資(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 indivial, 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, rights 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 proceres, 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 proction 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 e 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 proceres 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.
希望對您有幫助。
『柒』 知識經濟的六個特點
1、資源利用智力化
從資源配置來劃分，人類社會經濟的發展可以分為勞力資源經濟、自然資源經濟、智力資源經濟。
知識經濟是以知識人力等智力資源為資源配置要素的經濟，節約並更合理地利用已開發的現有自然資源，通過 智力資源去開發富有的、尚待利用的自然資源。
2、資產投入無形化
知識經濟是以知識、信息等智力成果為基礎構成的無形資產投入為主的經濟，無形資產成為發展經濟的主要資本，企業資產中無形資產所佔的比例超過50% 。無形資產的核心是知識產權。
3、知識利用產業化
知識密集型的軟產品，即利用知識、信息、智力開發的知識產品所載有的知識財富，將大大超過傳統的技術創造的物質財富，成為創造社會物質財富的主要形式。
4、經濟發展可持續化
知識經濟重視經濟發展的環境效益和生態效益，因此採取的是可持續化的、從長遠觀點有利於人類的發展戰略。
(7)oecd無形資產擴展閱讀：
知識經濟的相關結論：
知識經濟正在給中國的經濟發展與社會發展注入更大的活力和帶來更好的際遇。大力發展知識經濟有利於優化經濟結構、合理利用資源、保護生態環境、促進協調發展、提高人口素質等，
有利於在新的世紀里建設國家創新體系，通過營造良好的環境，推進知識創新、技術創新和體制創新，提高全社會創新意識和國家創新能力，從而實現中國跨世紀發展之路。在知識基礎上形成的科技實力成了重要的競爭力。
國家的富強、民族的興旺、企業的發達和個人的發展，無不依賴於對知識的掌握和創造性的開拓與應用，而知識的生產、學習、創新，則成為人類最重要的活動，知識已成了時代發展的主流，尤其是以高科技信息為主體的知識經濟體系，迅速擴展令世人矚目。
『捌』 高新技術企業無形資產包括哪些內容
無形資產在總資產中的比重比較大
相較於專心出產終究構成商品的傳統公司，高新技術企業中的無形資產不再是商品開發的附屬商品，而是居於常識支持型公司的主導地位。高新技術企業以具有高質量的無形資產為先決條件，其商品或勞務具有技能雜亂、立異性高、商品引導需要等特徵。這個特徵決議了高新技能公司必須將主要精力投放在商場調查研討與開發新商品上，以及隨之而來的推行、推行等活動上，進而發生了如常識產權、推行途徑、客戶集體等一系列無形資產。從國際水平來看，高新技術企業無形資產比重在總資產中是比較大的，通常到達30%擺布。
無形資產開發投入數額多
較高強度的投入，是高新技術企業差異於傳統職業最明顯的特徵，它可以確保商品的高技能含量，確保高新公司的生計和開展。因此，獨創無形資產的研討與開發支出占商品銷售額(產量)的份額，以及高新技術企業人員的份額均為承認高新技能公司的基本目標之一，如國際經濟合作與開展安排(oecd)規則當研討與開展經費/產量到達10%以上，高技能人員到達30%以上才能被承以為高新技能部門。中國也有相似規則。從實際情況看，中國高新技術企業每年投入的研製費用在4%擺布，技能人員的份額均值為22.6%擺布，均高於通常公司。
『玖』 請問OECD關於增值稅的定義是什麼
為了解決各國流轉稅制度在國際貿易中不協調的問題，OECD著手制定《國際增值稅/貨物勞務稅指南》（以下簡稱「《指南》」），並於2006年2月發布。《指南》提出了兩個核心原則，分別是：
中性原則。即增值稅/貨物勞務稅只對最終消費者征稅，對於企業的影響呈中性。
目的地原則。即跨境交易的服務和無形資產只在消費國征稅。
針對這兩個原則，OECD又分別制定了相應指南以及適用性指導意見，以構建完整的指南體系。其中針對中性原則的《國際增值稅/貨物勞務稅指南–中性原則指南》已經於2011年6月公布；而針對目的地原則的《國際增值稅/貨物勞務稅指南 – 提供服務和無形資產征稅地指南》（以下簡稱「《征稅地指南》」）的徵求意見稿已於2010年開始分階段發布，在全球范圍內公開征詢意見。此後，這兩個指南又被納入了《指南》中，各自成為其一個章節，其中《征稅地指南》成為其第三章。
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『拾』 急！求一篇關於無形資產核算的英文文獻(帶中文翻譯)
您好，
無形資產投資(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 indivial, 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, rights 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 proceres, 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 proction 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 e 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 proceres 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.
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