无形资产不得计算摊销费用扣除的4种情形，一文了解！

Group 1 - The article discusses the tax treatment of intangible assets, specifically the conditions under which amortization expenses can be deducted for corporate income tax purposes [3] - Intangible assets that cannot be deducted for amortization include self-developed expenditures already deducted in taxable income, self-created goodwill, and intangible assets unrelated to business activities [3] - The tax basis for intangible assets is determined based on the purchase price, related taxes, and other expenses necessary to make the asset usable for purchased intangible assets, while self-developed intangible assets are based on expenditures incurred after meeting capitalization conditions [3] Group 2 - Amortization expenses for intangible assets are generally allowed to be deducted using the straight-line method, with a minimum amortization period of 10 years [3] - In special circumstances, if the intangible asset is acquired as an investment or transfer with a specified useful life in legal provisions or contracts, it can be amortized according to the agreed terms [3]