特许使用费是使用国外资产所支付的费用,例如商标、专利、版权或其他类似许可证协定那样的合同项目下的专业技术。
Royalties are the payment for using assets from abroad, such as for trademarks, patents, Copyrights, or other expertise under contracts known as licensing agreements.
第三十七条、无形资产包括专有技术、专利权、商标权、著作权、土地使用权、其他许可证及开办费。
Article 37 Intangible assets include special techniques, patent rights, trademark rights, Copyrights, land-use rights, other permits and initial cost.
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