Taxpayers transferring other intangible assets shall report and pay tax to the local competent tax authorities where the establishment is located.

纳税人转让其他无形资产，应当向其机构所在地主管税务机关申报纳税。

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The cost of outsourcing intangible assets shall include the purchase price, relevant taxes and other necessary expenditures directly attributable to intangible assets for the expected purpose.

外购无形资产的成本，包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。

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Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally.

专利权及其他无形资产按实际支付的价款入账，一般采用直线法按小于10年平均摊销。

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Intangible assets, like patents and other intellectual property, are difficult to use as collateral.

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