What Is an Intangible Tax?

Intangible assets (Intangible Assets) refer to identifiable non-monetary assets without physical form owned or controlled by an enterprise. Intangible assets are broad and narrow. Broad-based intangible assets include monetary funds, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have a physical entity, but they represent some kind of legal right or technology. However, accounting generally regards intangible assets in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets.

Basic Information

Chinese name

Intangible assets

Foreign name

Intangible Assets

Application area

economic

Subject

applied economics

Nature

Broadly defined intangible assets include

Article 8 of the Notice of the State Administration of Taxation on Printing and Distributing the Notes on Business Tax Tax Items (Trial Draft) (Guo Shui Fa [1993] No. 149) stipulates that the transfer of intangible assets refers to the transfer of ownership or use rights of intangible assets.
Intangible assets are assets that have no physical form but can bring economic benefits.
The scope of this tax item includes: transfer of land use rights, transfer of trademark rights, transfer of patent rights, transfer of non-patented technology, transfer of copyright, and transfer of goodwill.
(1) Transfer

Intangible assets include social intangible assets and natural intangible assets

Among them, social intangible assets usually include patent rights, non-patented technologies, trademark rights, copyrights, franchise rights, land use rights, etc .; natural intangible assets include natural resources such as natural gas without physical substance, etc.

(1)

An intangible asset can be recognized only if it meets the following conditions at the same time:

1. The economic benefits related to the intangible asset are likely to flow into the enterprise;

A project recognized as an intangible asset must have the condition that the economic benefits of its production are likely to flow into the enterprise. Because the most basic feature of assets is that the economic benefits generated are likely to flow into the enterprise, if the economic benefits generated by a project are not expected to flow into the enterprise, they cannot be recognized as the assets of the enterprise. In accounting practice, to determine whether the economic benefits created by intangible assets are likely to flow into the enterprise, it is necessary to make a reasonable estimate of various economic factors that may exist in the expected useful life of the intangible assets, and should be supported by clear evidence.

2. The cost of the intangible asset can be reliably measured.

enterprise

Intangible assets are usually measured at actual cost, that is, all costs incurred in obtaining the intangible asset and achieving its intended use are taken as the cost of the intangible asset. For intangible assets obtained from different sources, the initial cost composition is also different.

The cost of self-developed intangible assets includes the total expenditures incurred after meeting the recognition conditions of intangible assets and reaching the intended use, but no adjustment is made to the expenses that have been expensed in the previous period.

I. Judgment of intangible assets

Business concession

(1) Measurement of intangible assets

1. Improper handling of ownership and use rights of intangible assets

Ownership of intangible assets is the power that an enterprise possesses, uses, benefits, and disposes of intangible assets within the scope of the law. The right to use intangible assets is used in accordance with the purpose and performance of the company's intangible assets to meet the needs of production and operation.

Book off intangible assets with only the right to use as intangible assets with ownership, thereby increasing amortization of intangible assets, reducing profits, and

1st bogey maker name

There is still a large number of unnamed manufacturers, especially in some monopolies and listed companies. Do not forget the famous saying in the industry: if you don't have the right name, you can't make it. If you don't make it, you can't do it. The name of the manufacturer is the first intangible asset of the economic entity, and it is also an important intangible asset. Do not regard the name of the manufacturer as an important "intangible asset", and "hidden danger" has been planted at the beginning of the business process. If it is not resolved as soon as possible, such enterprises are more likely to encounter trouble.

Second bogey repetitive development

The technology invested by a large number of technical personnel and millions of funds is a patent that has been applied for abroad in 1929; a technology that has been developed by a technician for 20 years is a foreign patent in the 1960s; a city actually has More than 10 units are conducting research on the same project, and some projects have applied for patents more than 10 years ago or even decades ago.

No. 3 High-tech No Patent

Wanyan, the first company in the world to develop VCD, has been imitated by many manufacturers because it has not applied for patent protection. The biggest loss in the National VCD War was the technology inventor Wan Yan Company, which became a victim of technological innovation. The technology of the battery consumption expression of the camera driving motor developed by Japan's Konishi Liu Company has forgotten to apply for a patent. Zhejiang University receives 600 million yuan in research funding from the state each year, and an average of 6 million yuan generates a patent. The inventor won the National Science and Technology Second Prize, a prize of more than 1,000 yuan, no patent application, and a company using the technology to develop a machine that sold billions. In a large province in western China, although there are many high-tech enterprises, about 60% of the high-tech enterprises do not have a patent application. In the process of preventing and treating atypical pneumonia, some scientists declared that they would never apply for a patent. Do they think that it is difficult to be in a favorable position in the prevention and treatment of SARS without applying for patent protection. The health rights of Chinese people must be in the hands of foreigners, and even controlled by others. This is more serious than SARS.

No. 4 avoids patent confidentiality

A Chinese company will have dozens of rice technologies ready to apply for patents in the United States. After preliminary examination by patent attorneys, it has been found that these technologies have published more than 50 papers, which no longer have the novelty of patents. Finally, only one technology has a patent application. condition. A certain agricultural university in the south has developed more than 20 fungal grass technology with a large amount of national funds, which are in a leading position in the world, but most of them "contribute" to more than 20 for free through international seminars without patent protection. country. China's "two-step fermentation to produce vitamin C" technology is a major technological invention. Large foreign pharmaceutical companies competed to buy tens of millions of dollars. However, the technology was "destroyed" in a paper; the US energy king Hammer once liked the "father of rice" Yuan Longping's hybrid rice technology, and was planning to invest huge sums of money to promote it worldwide. When he discovered that all 50 technologies were published in the literature, he did not meet the conditions for patent application and could not protect it. Although publishing a paper will have the intellectual property rights such as copyright, it is an alternative intellectual property right that burys intangible assets such as patent rights (technical secrets). The Japanese Nobel Prize-winning scientist was not only a scholar who published the paper before the award, It is also a patentee with dozens or even hundreds of patents. A good patent creates more than ten papers in social and economic benefits. If Mr. Nobel had a technical idea at first, he would publish a paper first, and there would be Today's Nobel Prize? The criteria for a powerful country in the world should not be a large country with a dissertation, a small country with intangible assets, and a weak country with intangible capital.

No. 5 bogey patent novelty

American costume designers have designed a unique corset that just made her wife try it on at a dinner party. Later, the designer applied for a patent for the corset, and was challenged. The patent he applied for is no longer "new"; the construction company for the sake of the client lost the right to apply for a patent because the building was delivered for use in advance; one has already applied for The patented product, because the trial sale of "the product was sold out" in a certain city, has become evidence of a competitor's application for revocation of its patent; Jie Kang Company v. Wanji Company infringes its design patent case, and the court awards compensation As high as 12 million yuan, it has set a record for the highest amount of compensation in mainland China. Not only did not receive a penny of compensation, the design patent was reversed by the State Intellectual Property Office; the Japanese company Kenwood v. A Shenzhen company infringed its design patent, which was rejected in court.

No. 6 avoid applying for trademark registration

The listed company "Fujian Tianxiang" had to pay a huge sum of 2.3 million yuan to a company in a county in Hubei because the "Tianxiang" trademark used by it had been applied for registration 13 days ago; the Romance of the Three Kingdoms had a big mistake Jingzhou, in Cao Cao's hometown, there is a famous winery that has lost the trademark of "Cao Cao". In 1979, the "Combass" quartz clock that had "timed for you" on CCTV could not make a long time because the company only knew Advertisement, but no registered trademark, had to spend 900,000 yuan to buy back the "Compas" trademark; Kong Yiji did not settle in Xianheng Hotel, because Xianheng Hotel did not register the "Kong Yiji" trademark; there are more than 100 famous Beijing snacks There are two well-known "explosive belly Feng", although "everyone was 500 years ago" and "cannot write two Feng characters in one stroke" Feng's shopkeeper who registered the "explosive belly Feng" service trademark has reported no registered trademark The Feng shopkeeper, who had no registered trademark, had to take off a plaque with the words "Baodu Feng"; the hometown of Yisheng Li Shizhen, Hunchun, Hubei, has both rich Chinese herbal medicine resources and The brand of Shizhen's hometown implements the strategy of "using medicine to regenerate the county" and plays the "Li Shizhen" brand to attract foreign investment, but encounters difficulties. The "Li Shizhen" trademark has already been registered by a Beijing company and is an intangible asset of others; Xinhua According to the news agency, Sichuan Province has more than 400,000 industrial and commercial enterprises, and the province has accumulatively accepted 50,000 trademark registration applications. On average, only 8 enterprises own a trademark. In fact, the number of companies without registered trademarks in western China is far more than that.

7th bogey infringement of patent rights of others

A herbicide developed independently by a unit in Guangxi was welcomed by farmers, but was sued by DuPont of the United States, who had already applied for a patent; Kodak of the United States knew that the Polaroid instant imaging camera had a patent and insisted on producing the same product. , A 15-year lawsuit ended with Kodak losing nearly US $ 1 billion in compensation. Kodak was hit hard. According to relevant news reports: Zhejiang Higher People's Court sued Haier for infringement of patent rights. A final decision is made in one case.

# 8 avoid plagiarism

Kong Yiji stole the books, just stealing the actual objects of several books. I have to be beaten. Modern people are not satisfied with stealing books. What they steal is the copyright of the work. Not only do I earn manuscript fees or royalties, but I can also get a university dean, professor, doctoral degree, or graduate mentor once you get confused; Brian Vandermark, a professor at the United States Naval Academy, has published a historical work. Titled "The Guardian of the Pandora's Box: A Story of 9 Men and Nuclear Bombs", this book allegedly plagiarized more than 50 paragraphs of other people's works; a book "Imagined Foreign" by Professor Wang Mingming of Peking University. The book has plagiarized the contemporary anthropology (Chinese translation) of American anthropologist Haviland. The content of 100,000 words is almost exactly the same; Professor Yang Jingan from the Institute of Artificial Intelligence of Hefei University of Technology, in an academic paper published by the end of 1999 There are 6 articles that have seriously copied the research results of foreign scholars. Yang filled out the above plagiarism papers in the materials of the professor application in 1993 and the doctoral supervisor application in 1995, and made a fictional foreign research result, filling in two international conference papers that were not actually published. Plagiarism has a new development: the book that was originally promoting intangible assets plagiarized and robbed others of the "intangible assets". I started to study intangible assets in 1984, and established the "Intangible Assets" in 1995. The results have been compiled into the world's first monograph on intangible assets: "Magic Wealth: Intangible Assets (Introduction to Intangible Assets)" (published by Haitian Press in March 1996). Revised as "Intangible Assets" in June 1999, 2001 Revised again and published the latest version of "Intangible Assets" in June 2002. The three editions of "Intangible Assets" were fortunate to be doctoral tutors, university professors, postdoctoral fellows, doctors, associate dean of accounting school and other high-level personnel All were plagiarized. "The latest methods, techniques, parameters, and case analysis of the latest intangible assets evaluation" published by China Statistics Press in March 2003. Wang Ping, deputy dean of the School of Accounting, Capital University of Economics and Trade, is the chairperson of the editorial board. Zheng Wei, deputy director of the "State-owned Assets" magazine of the Ministry of Finance, Liu Taishan, director of the Academy of Railway Science, and Zhang Mingda, secretary general of the Jiangsu Institute of Certified Public Accountants , Illegal copy of "Intangible Assets" (third edition) counts 15 chapters, and some of the entire chapter is illegally copied. Wang Ping and China Statistics Press and others plagiarized "Intangible Assets" is not the only one, but only the exposed "Intangible Assets" The "first infringement case", and the second, third, and several "intangible assets" books that plagiarized "Intangible Assets" are still deceiving in the book market and the classrooms of colleges and universities.

No. 9 bogey mark sign is ambiguous

Trademark rights were originally important intangible assets of enterprises. But if the trademark mark is ambiguous, it can only be counterproductive. The "Fangfang" brand lipstick of a certain company was exported to foreign brands using the Chinese pinyin "FANG FANG". No one was interested in the original. It was originally "dog tooth" brand lipstick in English; some of the trademarks using the Chinese pinyin abbreviation were "ST" And "PT" companies were dealt with before they went public. The English translation of a brand of toothpaste as "BLUE SKY" is actually "extremely low value stock" brand toothpaste. To commemorate his father, Ford II used his father's name "Edsel" as a trademark for the new car, but was similar to the pronunciation of a cough medicine name, which caused consumer resentment and lost $ 350 million for this. Toyota sold "TOYOLET" cars in the United States, but it was not similar to English TOILET (toilet, urinal).

10th bogey trademarks without creativity

Global software giant U.S. Microsoft Corp.'s monopoly lawsuit against the U.S. Department of Justice has not yet settled, and has been plagued and challenged by another lawsuit: In a lawsuit, Lindows filed a request with a judge asking Microsoft to abandon the "Windows" trademark , Because it is just a common English word, not the original creation of Microsoft Corporation; Microsoft's hundreds of lawyers and lawsuit fees of 10 million yuan can not rewrite the fact that Windows is indeed a neutral name and history. "Lenovo's trademark has been squatted abroad. In addition to the company's lack of an international business strategy for intangible assets, its trademark" Legend "has a fatal weakness: it is not original, it is just a plain English Words. A company uses the public symbol ".com" to apply for trademark registration in wine. Uncreative names are difficult to prevent others from using in the business because they are not exclusive names. There is no way to prevent others from using the "wife" trademark on toilet paper. Many Chinese manufacturers snap up the "Viagra" trademark regardless of the category of the product. It is an expression of no creativity. The translation of the Chinese trademark of Viagra by Pfizer in the United States In the past, the re-creation was ignored. When the trademark was registered, "Weigang", which was similar to the pronunciation, was used to abandon the "Viagra" with rich poetic and artistic value, leaving a hidden danger for it to seize the Chinese market in the future.

No. 11 avoid "internationalization"

China's "parrot" has become a "dragonfly" in Japan, China's "five-star" has become a "nine-star" in the United States; China's "Lenovo" cannot be "associated" abroad; China's "flying pigeon" has flown into others in Indonesia Nest. Many Chinese famous brands have been squatted abroad, committing a kind of illness, not knowing how to actively acquire the foreign rights and interests of intangible assets, not understanding the "regional" characteristics of intellectual property rights, and ignoring the internationalization of intangible assets. The number of foreign patent applications that entered China in 1999 was 59 times the number of applications from China to foreign countries. The huge deficit of intangible assets showed that Chinese enterprises were not sufficiently competitive internationally. It has not only abandoned the international rights and interests of intangible assets, but also lost the large international markets that have been invested in human and financial resources. In the vast international market, there must be input of intangible assets in order to have international profit output. Are there any, and how many international trademarks and patents for listed companies named "international" in the Chinese stock market? Chinese companies are not prepared enough in this war, and even at a disadvantage. They have their own advantages, their helmets and their armors, and their land reparations.

Chapter 12 Avoid Misappropriation of Others' Achievements

"Planting a millet in spring and harvesting 10,000 grains in autumn." This poem of the Tang Dynasty poet shows that with good seeds, there will be a good harvest. One seed is worth ten thousand, this is the unique instinct and charm of seed reproduction. Seed is the top priority of the agriculture and forestry industry, and the new plant variety right is an important intangible asset in agriculture and forestry, and it must not be violated. However, due to the vitality of the seedlings, it is quite difficult to protect them. In addition, individual units or individuals always want to get them for nothing, so a variety of infringement cases have arisen: Shenyang Academy of Agricultural Sciences has developed "Shendan No. 16" after years of research and cultivation. "A new corn variety was authorized by a city in more than 600 acres of corn in Xiongguan Country, Tieling County. The Shenyang Academy of Agricultural Sciences believed that its actions constituted infringement, and then sued the court, demanding that a city seed company and Xiongguan rural village in Tieling County be compensated for economic loss of 540,000 yuan. "Denghai No. 9" corn hybrid variety right of Shandong Denghai Seed Industry Co., Ltd. was renamed to "Yandan No. 53" corn hybrid by Laizhou Agricultural Science Research Institute, and breeding 400 acres in Ningcheng County, Chifeng City, After being found, he was brought to court. The court found that the infringement was established. The defendant compensated the plaintiff for more than 430,000 yuan. A technician from Zenggang Township, Yongning County cut high-quality Chinese wolfberry seedlings cut by others and used cuttings to breed more than 60,000 green wolfberry plants. But despite their good growth, they could only be destroyed.

13th bogey advertising "infringement"

The advertisement of China Lantian Corporation on CCTV used the theme song "Hong Hu Shui, Lang Da Lang" in the opera "Hong Lake Red Guards", which caused copyright disputes. First, in December 1999, the Hubei Provincial Opera and Dance Theater filed a lawsuit against "Liantian" in court, claiming 2 million yuan. Later, the composer, retired employees of the Provincial Opera and Dance Theater Zhang Jing'an and Uncle Ouyang Qian believed that the copyright belonged to them, and brought the Hubei Provincial Opera and Dance Theater and Lantian Company to the court together as defendants. Guangdong Le Baishi Group owns a well-known trademark in China, but advertises on TV, uses the theme song of the movie "Nurse's Story", and sings lyrics for decades without the consent of the writer: "Little swallow, wearing a flower dress, every year Come here in spring ... "without permission," Advertisement: Little Swallow, Little Naughty, Be Happy ". One of the writers, Wang Lu's 4 children, filed a lawsuit in Wuhan Intermediate People's Court on the grounds that the defendant infringed on his father's copyright, using Guangdong Lebaishi Group Co., Ltd. and other 5 units as the defendant, claiming compensation for the loss of 3 million yuan. . Wuhan Intermediate People's Court made a first-instance judgment on the dispute over the Lebaishi calcium milk advertisement infringement case. The three defendants were sentenced to jointly compensate more than 170,000 yuan for the children of the writer of the song Little Swallows Wang Lu, and all infringing advertisements will be collected. . The organizers of the Academy Awards have also encountered copyright troubles of unauthorized use of Disney's Snow White characters.

No. 14 Avoid Secrets

The means of scrambling and hunting for intangible assets of secret information in the world are strange and ridiculous. Faced with this fierce competition, quite a few units are still numb. There is no external defense. The director of a certain city's agricultural research institute made his own claim to donate to the Japanese the wheat dwarf varieties that have just been developed and have not yet been promoted in China. The technicians of a research institute disclosed the secret of controlling silkworm disease at an international seminar. The technological secrets of the enterprise allow foreign businessmen to take pictures and videos, which is easily leaked to foreign businessmen, causing great losses to the business and the country. The protection of secret information within the unit is a weakness of a considerable part of the unit: the vice president of an enterprise must apply for a company in a neighboring county with the production technology he has mastered, causing huge economic losses. The enterprise invites the public security organ to file a case for investigation. However, the company does not have a related management system for confidential information and intangible assets. It cannot be determined that the vice president who has changed jobs has misappropriated the company's technical data, and the case investigation can only be stranded. A travel agency did not take corresponding security measures for intangible assets such as customer lists. The computer of the business manager was easily accessed by other employees and stole the customer list. The travel agency suffered a large loss for this. A written complaint filed by a city's mechanical and electrical company to the Industry and Commerce Bureau reflects that the company's original technical section chief had a private copy of the company's technical information and product drawings due to conflicts with the company's leaders, set up another stove, and started a private enterprise in a neighboring city , The production of the same product as the original unit, causing economic losses of more than 100,000 yuan for mechanical and electrical companies, and asked the administrative department of industry and commerce to investigate and punish the infringement of the former technical section chief. After careful investigation, the Bureau of Industry and Commerce learned that the motor company had not signed a confidentiality agreement with its employees, and the former technical section chief did not constitute infringement. Company A's technical staff W changed jobs and copied the company's technical data. Company A will transfer the technical staff W to the court on the grounds of carrying the infringement of trade secrets, and provided a number of materials to prove that the material belongs to Company A, including the technical achievement certification. However, the level of confidentiality indicated in the technical achievement appraisal is "public", not "confidential" or "confidential." The constituent elements of technological secret rights and interests are confidentiality, economy and confidentiality. Confidentiality is very important, so-called confidentiality is to take confidentiality measures.

15th bogey squatting trademark

China's "Shenzhou V" manned space flight was successful. Some companies snapped up the trademark of "Shenzhou V" for clothing, footwear and health products, and some areas snapped up the trademark of "Yang Liwei" for fruit. In 2003, humans suffered from the SARS disaster. However, when SARS raged, some people registered the SARS trademark. Wireless local dialect "PHS" was very popular, and 51 "PHS trademarks" appeared. The hit of the TV series "Liu Lao Gen 2" suddenly came up with more than 500 "Liu Lao Gen" brand trademarks, from "sauerkraut, miso, coffee, to fertilizers, pencils" in various fields to snatch "Liu Lao Gen". There are specialized squatting trademarks professional households, which are squatting for any hotspot in the society: when the TV series Dream of Red Mansions was launched, someone snapped up the Liu Ye smelly tofu trademark. Prior to the return of Hong Kong, all businessmen were optimistic about 1997, a historic year, and snapped up the "1997" trademark. Beer, liquor, cigarettes, and shampoo were all "1997". In Chinese football, the name of the coach Milu has also been squatted for trademarks, from more than 50 Chinese and English trademarks of Milu, such as liquor, clothing, and ties. Digging from literary works and grabbing names of places and characters in masterpieces, Mr. Lu Xun would not have thought that "A Q", "Xiang Linyi" and "Kong Yiji" all became targets of squatters. Newcomers and new works are also grabbed, and "Flower Season Rainy Season" has also been snapped up by some businessmen. The cybersquatters have a "note" tendency to dominate the world. If the interests are ahead, they have to pay money. They are not protectors of intangible assets, they are at best just "trademark brokers". Organized, pre-planned, and pre-registered more than 240 trademarks. The most significant one is China (Shenzhen) Foreign Trade Center Co., Ltd., which pre-registered nearly 100 domestic famous and well-known trademark listed companies and fund companies. For the stock name, after submitting an application for a registered trademark, he took the initiative to send a fax to each company, asking prices ranging from several hundred thousand yuan to several million yuan, and won the title of "trademark predator". A more ambitious trademark squatter is a Dutch who pre-registered the currency name "Euro" as a trademark and wanted to benefit from the entire EU.

No. 16 Avoid parasitism

Will foreign capitalists speak of communism than the Communist Party? The use of parasitic trademarks is not only a huge investment in advertising foreign trademarks, but also actually increases the value of others' intangible assets and increases market share. The use of foreign management group names in the hotel industry of the tertiary industry is also a naive parasitic behavior. Although foreign management companies do not invest a penny in developing countries, the accounting statements of the companies they manage must be included in their global income. How can they not be among the top 500? Some developing country companies consciously or unconsciously contribute to the top 500 foreign countries. Not only that, but these non-investing foreign employers also have their national flags flying high above the host's country. What is more serious is that a national industry has become a vassal of multinational companies. Developing countries should realize that without their own intangible assets, economic models parasitic under multinational corporations are fragile. If you don't realize this, the next economic crisis may endanger Asia!

# 17 avoid malicious cybersquatting domain names

Domain names are important intangible assets on the Internet, and some people have some misunderstandings about "registering first" domain names. Some people regard registered domain names as a preemptive gold mine. The huge economic benefits have seduced some people into "enclosures" on the Internet, starting a business of squatting domain names at low prices and selling at high prices. Hundreds of domain names were registered in the 2008 Beijing Olympics. The bid price for the 2008 Olympic bid was as high as RMB 10 million. Malicious cybersquatting is the cybersquatting of other people's trademark names, manufacturer names, and names into domain names. Beijing State Grid Corporation left domain names in the history of domain names, and wanted to make a lot of money by squatting domain names, but the result was heavy losses. For thousands of domain names, the registration fee should only cost several million yuan, and the annual domain name maintenance fee expenditure also needs several million yuan. Those domain names that have been maliciously registered after the disputes have been revoked have not been mentioned, and legal fees, lawyers' fees and compensation have to be paid. Yuejing Information Network Co., Ltd. claimed that the third-level domain names in the domain names "pepsi" and "nike" were sued by PepsiCo and Nike, and finally the court ruled that the registered domain names were cancelled and fined. Someone was arrested while Liu Xiaoqing was arrested, and also rushed to register the domain name of Liu Xiaoqing in Chinese characters and Hanyu Pinyin. I wonder if I want to pay her tax through the domain name auction?

18th bogey is patented

A migrant claimed to have invented the world's largest patent, and finally developed the "world government", "world dollar" and "world identity card" after 15 years of concentration. Once the patent is adopted by the United Nations, countries will pay their nationals for 30 years 15% of GDP is patented. Psychologists suspect he has what is called paranoia in psychiatry. The famous martial arts giant "Hero" directed by Zhang Yimou, the famous director, claimed that in order to protect the content of his script, he went to apply for patent protection and was also in the wrong bureau. In reality, many people only understand patents literally, and mistakenly believe that everything in the world can be protected by patents. Individual journalists also lack basic knowledge of intellectual property and intangible assets. In the manuscript, they mistakenly referred to technological secrets as patents, copyrights as patents, and trademarks as patents. In reality and news reports, the licensed use of trademarks and trade names is also referred to as patents. During the 2002 Football World Cup, some merchants that had won the "World Cup Patent Product" were ordered to correct by the patent administration. The actual contents of the "Patent Licensing Exhibition" organized by the Hong Kong Trade Development Council are mainly brands (trademarks) and copyrights. It seems that everyone like Zhang Wuchang has written errors in patents. Such reports and textbooks can easily mislead readers. What's more serious is that "encouraging violations" are actually intellectual property rights, but they are fundamentally different from patents. Patents only protect technological inventions, trademarks are protected signs, and copyrights are forms of protected works. Don't go wrong by applying for protection. Three are not synonyms in English. Patent is a patent. Trade Mark is a trademark. Copyright is copyright. Don't translate wrong when translating. If it is illegal to say that a patentless product is a patented product in its operation, it will not only be corrected, but it will also be fined.

No. 19 avoid imitation of others' trademarks

On April 25, 2003, Beijing Hengsheng Far East Computer Group sued Hangzhou Hengsheng Electronics Co., Ltd. for infringing its exclusive right to use a registered trademark. Beijing Hengsheng stopped a Hangzhou Hengsheng, which plans to raise 260 million yuan for listing, with a case handling fee of 50 yuan. This is the first company in China to suspend stock issuance due to trademark disputes. The key point is that although the words are different, they have the same sound and are suspected of imitation. There are indeed many imitation trademarks on the market: Remy Martin is a well-known foreign brand of wine, and some people produce wines and liquors under the trademark of "Mirou". "Guozhen" is imitated as "Guozhen" and "Guozhen", " "Master Kang" is imitated as "Kang Shuaifu"; "Red Bull" is imitated as "Red Noon", "Yuchuanju" is imitated as "Wang Chuanju" pickles. "Qishilin" is imitated as "West Shilin". The imitator originally wanted to use the prestige and market of others, but he will be sued and compensated for the loss. W & W'S imitated M & M'S was charged and punished. SQNY imitated SONY, and the defendant went to court and lost SONY 150,000. So the plan to subvert McDonald's What will happen to the fate of the person? McDonald's has submitted more than 1,000 pages to the National Trademark Office on this matter, weighing 11.6 kilograms of "Application for Trademark Opposition."

20th bogey violation of "trademark rights"

Trademarks that infringe on the prior rights of others are based on the idea that others already have other intangible assets. Shantou Jinwei Food Co., Ltd. used the Olympic five-ring logo without authorization and was sued by the Chinese Olympic Committee. The court established the infringement after trial, and compensated 5 million yuan. The Jingyanggang Winery in Shandong Province used the famous painter Liu Jichen to create the eleventh painting in the group painting "Wu Song Da Hu" in 1954 as a graphic trademark. In 1989, he applied for trademark registration with the Trademark Office and was approved. The wife and daughter of Liu Jichen brought the copyright infringement of Jingyanggang Winery in Shandong Province and claimed it for 500,000 yuan. Jiangsu Sanmao Group, with the registered trademark of the "Sanmao" comic image created by Zhang Leping, applied to the State Administration of Administration for a total of 38 categories of trademarks bearing the "Sanmao" comic image (31 categories have been approved). At the same time, the Sanmao Group used the cartoon image of the "Sanmao" as the defendant's corporate image in outdoor advertising, employee business cards, newspapers, and internal nameplates. Zhang Leping's widow Feng Chuyin and his children Zhang Ye and Zhang Xiao filed a lawsuit with the Shanghai No. 1 Intermediate People's Court on the grounds that Jiangsu Sanmao Group infringed copyright. , Demanded that the defendant Jiangsu Sanmao Group Company be ordered to stop the infringement, publicly apologize, and compensate the economic loss of RMB 1 million. United Fitch Syndicate, through the intellectual property agency, submitted to the Trademark Review and Adjudication Board of the State Administration for Industry and Commerce the "graphics" SNOOPY (Snoopy) No. 1133305 registered by Guangzhou Chengyi Glasses Company on category 9 glasses and other products. The trademark filed an improper application for deregistration. The American Dow Jones Company was brought to court by Chinese calligrapher Guan Dong, claiming 5 million yuan. Yuan, You is one of his Chinese "Dao" characters used by the company for commercial logos. A well-known person in Hong Kong, Song Shaoguang, sued the People's Court of Enping, Guangdong, suing Xue Weicai for registering a trademark under his "Song Shaoguang" name. The court was requested to judge the defendant to stop the infringing activities according to law, and compensate 300,000 yuan for mental loss and 500,000 yuan for economic loss.