警惕无形之“险”：无形资产实缴对上市企业的风险浅谈

Group 1: Core Insights - The article highlights the risks and challenges associated with the contribution of intangible assets in the process of overseas listing for companies [2] - It emphasizes the need for companies to be aware of the potential legal and tax implications arising from the overvaluation of intangible assets [4][8] Group 2: Assessment Risks - There is a risk of inflated valuations of intangible assets, which can lead to legal liabilities for shareholders if the actual value is lower than the assessed value [5] - Assessment institutions may also face legal consequences if their evaluations are found to be inaccurate, as they are responsible for the accuracy of their reports [6] Group 3: Tax Risks - Personal income tax implications arise when shareholders contribute intangible assets, with a 20% tax on capital gains from the transfer of such assets [8] - Corporate income tax benefits can be affected by the overvaluation of intangible assets, leading to potential tax liabilities and penalties if discrepancies are identified by tax authorities [9] - Value-added tax (VAT) treatment varies based on the classification of intangible assets, with potential exemptions for technology-related assets if conditions are met [10] Group 4: Recommendations - Companies are advised to select reputable assessment institutions and establish internal review mechanisms to ensure fair valuations of intangible assets [12] - It is recommended to include liability clauses in contracts with assessment institutions to mitigate risks associated with inaccurate evaluations [12]