欢迎扫描下方二维码关注： 01 02 申税⼩微，最近我们在处理公司的⽆形资产摊销遇到了⼀些问题，不太明⽩，你能给我讲讲吗？ 没问题。根据《中华⼈⺠共和国企业所得税法实施条例》第六⼗五条规定， ⽆形资产是 指企业为⽣产产品、提供劳 务、出租或者经营管理⽽持有的、没有实物形态的⾮货币性⻓期资产，包括专利权、商标权、著作权、⼟地使⽤权、 ⾮专利技术、商誉等。 原来这么多都是⽆形资产呀，那么这些资产的计税基础是怎么确定的呢？ 根据《中华⼈⺠共和国企业所得税法实施条例》第五⼗六条规定，企业的各项资产，包括固定资产、⽣物资产、⽆形 资产、⻓期待摊费⽤、投资资产、存货等， 以历史成本为计税基础。历史成本是 指企业取得该项资产时实际发⽣的⽀ 出。这⾥要注意，企业持有各项资产期间资产增值或者减值，除国务院财政、税务主管部⻔规定可以确认损益外，不 得调整该资产的计税基础。 03 04 那⽆形资产如何在企业所得税税前摊销？ 根据《中华⼈⺠共和国企业所得税法》第⼗⼆条第⼀款规定，在计算应纳税所得额时，企业按照规定计算的 ⽆形资产摊销费⽤，准予扣除。同时《中华⼈⺠共和国企业所得税法实施条例》第六⼗七条规定， ⽆形资产 按照直线法计算的 ...

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 ...