企业的无形资产，怎么确定计税基础呢？

Core Viewpoint - The article discusses the tax treatment of intangible assets, focusing on the calculation of tax basis for both purchased and self-developed intangible assets, as well as those acquired through investment or other means [4][5][7]. Group 1: Tax Basis for Purchased Intangible Assets - The tax basis for purchased intangible assets is determined by the actual cost incurred at the time of acquisition, including purchase price, related taxes, and direct expenses necessary to make the asset ready for use [4]. - For example, if a company purchases software, all associated costs must be included in the tax basis [4]. Group 2: Tax Basis for Self-Developed Intangible Assets - For self-developed intangible assets, the tax basis consists of the expenses incurred from the point the asset meets capitalization criteria until it is ready for use [5]. Group 3: Tax Basis for Intangible Assets Acquired through Investment - When intangible assets are acquired through investment, such as non-patented technology, the tax basis is calculated as the fair value of the asset plus any related taxes paid. For instance, if the fair value is 200,000 and related taxes are 10,000, the total tax basis would be 210,000 [7].