A Study On The Legal Problems Of Capitalization Of Biotechnology

With the rapid development of biological technology and the rise of investment and financing, biological technology capitalization widespread increasingly, and is used widely in the international trade. Technical contribution involved in the capitalization of technology made general provisions in the "company law", but no provisions related to biological technology capitalization. In the fields of the particularity of biological technology proportion of capital contribution, tax legal problems in biological technology capitalization and biotechnology safety and ethical law thinking, etc, the above specification are not defined.Biological technology capitalization was produced in the international trade practice. And for a long time, it learned a lot of things from the legal field. Its problems are the legal theory and commercial practice mutual mixed problems, and the theoretical problems will directly influence the practice in operation. In order to have a deep understanding biological technology capitalization and accurately grasp the developing direction, comprehensive analysis must be did by integrating with legal theory and business practice, which is the characteristics of this paper.As mentioned above, although we have "company law", but inevitably it will appear new situation and new problems, which need to have new law. Especially, it often appeared the phenomenon of technology high proportion of capital contribution in the practice. There are also problem of tax evasion with intangible assets in the investment. So the legal theory and practice were combed in this paper, and based on which, Chinese legal problems about biological technology capitalization were also discussed.At the same time, biological technology capitalization is more and more common, but Chinese legislation practice and ideas did not unified, always with fuzzy definition for some problems. So it is necessary to try to make a more definite answer for some problems from the view of theory and practice, and the international prevailing practice.Based on the legal theory and business practice, with a derived point of intellectual property rights contributed to intangible assets defined in "company law", several national related regulations and cases were analyzed in this paper to discuss problems about the theory and the practice. The feasibility of biological technology capitalization with the carrier of intellectual property rights, and how to capitalization, and a series of existing problems were also discussed.The main problems solved in this paper include:intellectual property concept features and significance of technology capitalization in "company law", exploration patentability of biotechnology, the particularity of biotechnology proportion of capital contribution, tax legal problems in biological technology capitalization, and biotechnology safety and ethical law thinking, etc. On this basis, legislation thinking and outlook of biological technology capitalization were summarized.With the main line of intellectual property rights according to "company law" article27, the cases about legal problems related to domestic biological technology capitalization were mainly analyzed, which were are used to investigate the relevant legal issues of biological technology capitalization, and seek the countermeasures. Hope Chinese legislation will be clearer in biological technology capitalization, which will guide and standardize Chinese enterprise or individual who can better use the biological technology capitalization rules for economic development services.