Core Viewpoint - The article discusses the treatment of intangible assets in corporate income tax, including their definition, tax basis, and amortization methods according to Chinese tax law [1][3][4]. Summary by Sections Definition of Intangible Assets - Intangible assets are defined as non-monetary long-term assets held by enterprises for production, service provision, leasing, or management, including patents, trademarks, copyrights, land use rights, non-patent technology, and goodwill [1]. Tax Basis for Intangible Assets - The tax basis for intangible assets is determined by historical cost, which refers to the actual expenditure incurred when acquiring the asset. Changes in asset value during the holding period do not adjust the tax basis unless specified by the relevant authorities [2]. Amortization of Intangible Assets - Intangible assets can be amortized for tax purposes, with the amortization calculated using the straight-line method. The minimum amortization period for intangible assets is set at 10 years [3]. Special Case of Goodwill - For purchased goodwill, the expenditure is deductible only during the overall transfer or liquidation of the enterprise. Intangible assets acquired as investments can be amortized based on the specified useful life in relevant laws or contracts [4]. Non-Deductible Intangible Assets - Certain intangible assets are not eligible for amortization deductions as specified in the tax law [5]. R&D Expense Deductions - When calculating R&D expense deductions, amortization costs for intangible assets used in R&D activities, such as software and patents, are included. If an intangible asset is used for both R&D and non-R&D activities, the company must allocate the amortization costs based on actual usage [7].

Core Viewpoint - Intellectual property (IP) is essential in daily life, influencing various aspects such as clothing and beverages, highlighting its pervasive presence in society [2]. Group 1: Definition and Types of Intellectual Property - Intellectual property refers to the exclusive rights that individuals or organizations have over their intellectual achievements, including works, inventions, trademarks, geographical indications, trade secrets, integrated circuit layout designs, new plant varieties, and other legally defined objects [3]. - The main types of intellectual property include patent rights, trademark rights, geographical indications, data intellectual property, copyright, new plant varieties, integrated circuit layout designs, and trade secrets [4]. Group 2: Protection Duration of Intellectual Property - Patent rights have varying protection durations: invention patents for 20 years, utility model patents for 10 years, and design patents for 15 years, all calculated from the application date [5]. - Trademark rights are protected for 10 years from the date of approval [5]. - The protection duration for geographical indications depends on the registration form, typically lasting 10 years with the possibility of renewal [5]. - Data intellectual property protection duration varies based on data type and legal regulations, with copyright lasting for the author's lifetime plus 50 years, while trade secrets depend on their confidentiality and value [6]. Group 3: Infringement of Intellectual Property - Infringement actions include unauthorized use of similar trademarks, special signs, patents, and other creative works in production, advertising, and other activities [8]. - Other infringement behaviors involve counterfeiting trademarks, unauthorized registration of similar trademarks, and providing facilities for infringement activities [8]. Group 4: Intellectual Property Pledge Financing - Intellectual property pledge financing allows enterprises to use legally owned patents, trademarks, and copyrights as collateral to obtain loans from banks, addressing funding challenges for technology-based SMEs lacking real estate guarantees [9]. - Eligible for this financing are valid patents and trademarks granted by the National Intellectual Property Office and copyright registration certificates from the National Copyright Administration [9].

企业将名下的知识产权质押，从银行获得8000万元贷款——这场"知产"变"资产"的转变背后，离不开惠州公证处的专业护航。4月26日是世界知识产权日， 当天，广东省公证协会公布了一则典型案例，揭开了这场创新融资背后的护航故事。 微信预先审查通过后，公证员与银行工作人员又共同前往企业的经营场所办理公证。"我们根据相关法律，向各方当事人告知了办理该公证的法律规定和法 律后果，并根据各方提交的债权文书内容，重点就借款金额、期限、利率、还款方式、违约责任等内容进行了询问。"公证员向记者坦言，"我们必须确保各 方对条款理解无偏差，真实表达意愿。" 最终，具有强制执行效力的债权文书公证书顺利出具，企业顺利获得金融机构贷款8000万元。这笔资金用于企业扩大生产，保障了企业的经营发展。 此次办理，与以往较常办理的以不动产为担保物的赋强公证有何不同？记者从惠州公证处了解到，此次赋强公证是以知识产权作为担保物，知识产权质押融 资是一种相对新型的融资方式。 当前，知识产权质押融资的普及度和覆盖面难以满足企业日益增长的融资需求。为有效纾解中小企业融资难问题，帮助企业将商标、专利等知识产权由无 形"知产"向有形"资产"转变，广东省公证行业 ...