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Circular about the Relevant Issues on Strengthening the
Administration of Intellectual Property Asset Assessment
Full text
Article 1 If an entity having the intellectual property meets any of the circumstances as follows, it shall implement the asset assessment:
(1) In the light of Article 27 of the Company Law, where the intellectual property is contributed for establishing a limited liability company or joint stock company;
(2) Where the intellectual property is pledged, there is no reference price in the market and the pledgee requires the assessment;
(3) Where an administrative entity auctions off, transfers or replaces the intellectual property; (4) Where a public institution implements the restructuring, merger, split-up, liquidation, investment,
transfer, replacement or auction, which involves the intellectual property; (5) Where a state-owned enterprise implements the restructuring, merger, split-up, liquidation,
investment, transfer, replacement, auction or debt repayment which involves the intellectual property;
(6) Where a state-owned enterprise purchases or obtains by replacement the intellectual property of non-state-owned entity, or accepts the capital contributions of non-state-owned entity in the form of intellectual property;
(7) Where a state-owned enterprise approves the foreign company, enterprise or other economic organizations or individuals to use its intellectual property, and there is no reference price in the market;
(8) Where the people's court, the arbitral body or the party requires the assessment when the lawsuit value of the intellectual property involved is determined; or
(9) Other matters prescribed by the laws and administrative regulations, for which the asset assessment is needed.
Where a non-state-owned enterprise implements the merger, split-up, liquidation, investment, transfer, replacement, debt repayment or any other economic act refers to the intellectual property, the asset assessment may be implemented by referring to the state-owned enterprises.
Article 2 An asset assessment institution established based on approval of the department of public finance shall be entrusted for the intellectual property assessment. An asset assessment institution shall implement the intellectual property assessment strictly according to the relevant rules and standards for asset assessment, and shall take into account the peculiarities of the intellectual property and scientifically and objectively analyze the feasibility and rationality of the anticipatory proceeds of the intellectual property during the course of assessment.
When carrying out the intellectual property assessment, an asset assessment institution may employ the experts in the aspects of patent, trademark, copyright and etc. to assist in the work, but the legal liabilities of the asset assessment institution and its certified asset assessors can not thus be mitigated
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or exempted.
Article 3 The Ministry of Finance and the State Intellectual Property Office will jointly organize the professional trainings on intellectual property assessment, implement the examination and issue the certificates of training, establish and strictly enforce the system of continuous education and training examination, for ensuring the quality of trainings and continuously enhancing the professional intellectual property assessment capacity and level of certified asset assessors and other professionals.
Article 4 China Appraisal Society shall strengthen the industrial self-discipline and the professional guidance, may establish a database of intellectual property assessment experts and other relevant professional committees, establish and improve the intellectual property database, and create a necessary platform for intellectual property assessment, so as to enhance the practicing quality of asset assessment, industrial credibility and influences.
An asset assessment institution shall insist on the principles of independence, objectiveness and fairness, and shall not undertake the business of intellectual property assessment by overestimating or underestimating the intellectual property, giving "kickbacks", maliciously forcing down the price or any other unjustifiable means so as to cater to the entrusting party.
Supervision and examination on the practicing quality of asset assessment institutions that engage in the business of intellectual property assessment shall be regularly organized by the Ministry of Finance and the State Intellectual Property Office.
Article 5 Any of entities or individuals may not intervene in the business of intellectual property assessment or the assessment conclusion illegally.
Article 6 In case a state-owned entity having the intellectual property or an asset assessment institution engaging in the business of intellectual property assessment violates the aforesaid provisions, it shall be punished in accordance with the relevant provisions of the State.
If there is any former relevant provision conflicting with the provisions in this Notice, the latter shall prevail after this Notice is promulgated
加强知识产权资产评估管理工作若干问题的通知
正文
第一条 知识产权占有单位符合下列情形之一的，应当进行资产评估：
（一）根据《公司法》第二十七条规定，以知识产权资产作价出资成立有限责任公司或股份有限公司的；
（二）以知识产权质押，市场没有参照价格，质权人要求评估的；
（三）行政单位拍卖、转让、置换知识产权的；
（四）国有事业单位改制、合并、分立、清算、投资、转让、置换、拍卖涉及知识产权的；
（五）国有企业改制、上市、合并、分立、清算、投资、转让、置换、拍卖、偿还债务涉及知识产权的；
（六）国有企业收购或通过置换取得非国有单位的知识产权，或接受非国有单位以知识产权出资的；
（七）国有企业以知识产权许可外国公司、企业、其他经济组织或个人使用，市场没有参照价格的；
（八）确定涉及知识产权诉讼价值，人民法院、仲裁机关或当事人要求评估的；
（九）法律、行政法规规定的其他需要进行资产评估的事项。
非国有单位发生合并、分立、清算、投资、转让、置换、偿还债务等经济行为涉及知识产权的，可以参照国有企业进行资产评估。
第二条 知识产权评估应当依法委托经财政部门批准设立的资产评估机构进行评估。
资产评估机构从事知识产权评估业务时，应当严格遵循有关的资产评估准则和规范。在评估过程中，要考虑知识产权的特殊性，科学、客观地分析知识产权预期收益的可行性和合理性。
资产评估机构在执行知识产权评估业务时，可以聘请专利、商标、版权等知识产权方面的专家协助工作，但不能因此减轻或免除资产评估机构及注册资产评估师应当承担的法律责任。
第三条 财政部和国家知识产权局共同组织知识产权评估专业培训、考核并颁发培训证书，建立并严格执行继续教育、培训考核制度，确保培训的质量，不断提高注册资产评估师及从业人员知识产权评估的专业能力和水平。
第四条 中国资产评估协会应当加强行业自律和专业指导工作，可以建立知识产权评估专家库和相关的专业委员会，建立和完善知识产权数据库，为知识产权资产评估创建必要的平台，以提高资产评估的执业质量、行业公信力和影响力。
第五条 资产评估机构必须坚持独立、客观、公正的原则，不得以迎合委托方对评估结果高估或者低估的要求、给予“回扣”、恶性压价等不正当方式承揽知识产权评估业务。
财政部和国家知识产权局定期组织对从事知识产权评估业务的资产评估机构执业质量进行监督检查。
第六条 任何单位和个人不得非法干预知识产权评估业务和评估结果。
第七条 占有知识产权的国有单位和从事知识产权评估业务的资产评估机构违反上述规定的，按国家有关规定处理。
本通知发布后，过去有关规定与本通知内容相抵触的，以本通知为准。
第一条 知识产权占有单位符合下列情形之一的，应当进行资产评估：
（一）根据《公司法》第二十七条规定，以知识产权资产作价出资成立有限责任公司或股份有限公司的；
（二）以知识产权质押，市场没有参照价格，质权人要求评估的；
（三）行政单位拍卖、转让、置换知识产权的；
（四）国有事业单位改制、合并、分立、清算、投资、转让、置换、拍卖涉及知识产权的；
（五）国有企业改制、上市、合并、分立、清算、投资、转让、置换、拍卖、偿还债务涉及知识产权的；
（六）国有企业收购或通过置换取得非国有单位的知识产权，或接受非国有单位以知识产权出资的；
（七）国有企业以知识产权许可外国公司、企业、其他经济组织或个人使用，市场没有参照价格的；
（八）确定涉及知识产权诉讼价值，人民法院、仲裁机关或当事人要求评估的；
（九）法律、行政法规规定的其他需要进行资产评估的事项。
非国有单位发生合并、分立、清算、投资、转让、置换、偿还债务等经济行为涉及知识产权的，可以参照国有企业进行资产评估。
第二条 知识产权评估应当依法委托经财政部门批准设立的资产评估机构进行评估。
资产评估机构从事知识产权评估业务时，应当严格遵循有关的资产评估准则和规范。在评估过程中，要考虑知识产权的特殊性，科学、客观地分析知识产权预期收益的可行性和合理性。
资产评估机构在执行知识产权评估业务时，可以聘请专利、商标、版权等知识产权方面的专家协助工作，但不能因此减轻或免除资产评估机构及注册资产评估师应当承担的法律责任。
第三条 财政部和国家知识产权局共同组织知识产权评估专业培训、考核并颁发培训证书，建立并严格执行继续教育、培训考核制度，确保培训的质量，不断提高注册资产评估师及从业人员知识产权评估的专业能力和水平。
第四条 中国资产评估协会应当加强行业自律和专业指导工作，可以建立知识产权评估专家库和相关的专业委员会，建立和完善知识产权数据库，为知识产权资产评估创建必要的平台，以提高资产评估的执业质量、行业公信力和影响力。
第五条 资产评估机构必须坚持独立、客观、公正的原则，不得以迎合委托方对评估结果高估或者低估的要求、给予“回扣”、恶性压价等不正当方式承揽知识产权评估业务。
财政部和国家知识产权局定期组织对从事知识产权评估业务的资产评估机构执业质量进行监督检查。
第六条 任何单位和个人不得非法干预知识产权评估业务和评估结果。
第七条 占有知识产权的国有单位和从事知识产权评估业务的资产评估机构违反上述规定的，按国家有关规定处理。
本通知发布后，过去有关规定与本通知内容相抵触的，以本通知为准。