Paid in change of intangible assets appraisal and intellectual property appraisal in Liangshan Prefecture, Sichuan 2021

  Intellectual property evaluation, intangible assets evaluation, assets evaluation
The state has relaxed the registration conditions of registered capital since March 1, 2014
The company shall publicize the amount of capital contribution subscribed by shareholders or shares subscribed by promoters, mode of capital contribution, time limit of capital contribution and payment to the society through the credit information publicity system of market subjects
The shareholders (promoters) of the company shall be responsible for the authenticity and legality of the capital contribution

Where laws and administrative regulations have provisions on valuation, the State shall not only relax the conditions of registered capital and encourage entrepreneurship, but also consider the needs of enterprise development and growth, and encourage the valuation of non monetary property such as physical goods, intellectual property rights and land use rights that can be valued in currency and transferred according to law
From superstitious capital credit to asset credit, which reflects the transformation of enterprise development from & ldquo; Capital is King & rdquo; To & ldquo; Technology is King & rdquo; In order to realize the enterprise's vision of technological transformation and create good technological value for individuals

According to Article 67 of the enterprise income tax law, the marketing expenses of intangible assets calculated according to the straight-line method are allowed to be deducted
The amortization period of intangible assets shall not be less than 10 years
If the service life of an intangible asset as an investment or transferee is stipulated in relevant laws or contracts, it can be amortized by stages according to the specified or agreed service life
If a shareholder invests 10 million yuan in an enterprise with technology and amortizes it for 10 years, 1 million yuan can be amortized every year, and 1 million yuan of income tax can be saved every year

There are many advantages of using technology instead of monetary capital contribution:
Let the limited funds flow freely, and there is no longer the suspicion of false capital contribution and withdrawal of registered capital
Enrich the subscribed capital
If only the subscribed capital is paid and not paid as soon as possible, on the one hand, the strength of the company will be questioned, on the other hand, it will be restricted and miss the opportunity due to the lack of actual capital contribution in the process of enterprise bidding

Deduct enterprise income tax
After the technology is invested, it can be sold as an intangible asset of the enterprise, and the amortization amount shall generally be included in the current profit and loss (management expenses, other business costs, etc
)
That is, the intangible assets added in the current month shall be amortized in the current month; The intangible assets reduced in the current month will not be sold in the current month
The term type intangible assets shall be amortized by stages within the effective service life and included in profits and losses
These include:
(1) If the estimated service life of land use right, trademark right and patent right is determined and the impairment risk is low, the straight-line method is adopted:
(2) If the non patented technology has expected service life, but the impact of technological progress and other factors on its value changes rapidly, the & ldquo; accelerated depreciation method similar to fixed assets can be adopted; Accelerated amortization;, To recover the investment as soon as possible, which is also in line with the prudent principle of accounting principles